Neb. Rev. Stat. §§ 70-651.05
Current with changes through the 2024 First Special Legislative Session
All payments made under sections 70-651.01 to 70-651.05 shall be in lieu of all other taxes, payments in lieu of taxes, franchise payments, occupation taxes, and excise taxes but shall not be in lieu of motor vehicle licenses and wheel taxes, permit fees, fuel taxes, and other such excise taxes or general sales taxes levied against the public generally.
Neb. Rev. Stat. §§ 70-651.05