228 Neb. Admin. Code, ch. 6, § 004
An owner/operator shall submit a report in writing to the Commissioner due to an accident resulting in injury to any person within forty-eight hours after occurrence of the incident. The report of an accident shall be a duplicate copy of the report submitted to insurance companies. The operator shall immediately report by telephone any accident in which a fatality occurs or a person suffers a fracture, concussion, laceration, or other traumatic injury requiring immediate surgical or medical care. The Commissioner, after consultation and determination with the owner and/or operator, may require that the scene of such an accident be secured and not disturbed to any greater extent than necessary for removal of the deceased or injured persons. If a ride is removed from service by the Commissioner, he/she shall order an immediate investigation and the ride or device shall be released for repair and operation only after complete investigation. In such cases that resulted in death, formal written release of the ride must be given by the Commissioner to the owner prior to resuming operation.
228 Neb. Admin. Code, ch. 6, § 004