267 Neb. Admin. Code, ch. 3, § 014
When the intent is to direct the bottom of the hole away from vertical, other than whipstocking necessitated by hole conditions, and the spacing pattern is not altered thereby, notice of intention to do so shall be filed with the Director or authorized agent and approval obtained before beginning controlled directional drilling operations. Such notice shall state clearly the depth, exact surface location of the well bore, proposed direction deviation and proposed horizontal distance between the proposed bottom of the hole and the surface location. If approval is obtained, the operator shall file with the Commission within thirty (30) days after the completion of the work an accurate and complete copy of the directional survey made.
267 Neb. Admin. Code, ch. 3, § 014