§58-268.

§58-268.
   
   For property other than the probate estate passing directly upon the
   death of a decedent to another, by law, the executor or administrator
   of the estate of the decedent shall have the authority to bring an
   action in the district court having jurisdiction of the probate estate
   for the collection of any of the state or federal estate tax due and
   owing by the nonprobate beneficiaries after ten (10) days following
   service of notice by such executor or administrator upon such
   nonprobate beneficiary before suit is filed. Such notice shall state
   the amount of federal or state tax due to the executor or
   administrator by the nonprobate beneficiary. In such actions, the
   court costs and reasonable attorney fees may be assessed in favor of
   the prevailing party.