Except as otherwise provided in article 25, to acquire the powers and undertake the duties and liabilities of a personal representative of a decedent, a person must be appointed by order of the court or registrar, qualify and be issued letters. Administration of an estate is commenced by the issuance of letters.
Neb. Rev. Stat. § 30-2403
Laws 1974, LB 354, § 81, UPC §
3-103.