Neb. Rev. Stat. §§ 75-309.01
Each motor vehicle owned, used, or attempted to be used by any person as a common or contract carrier to transport passengers for hire in violation of section 75-309 is declared to be a public nuisance and subject to seizure and confiscation by any person charged with the enforcement of this section. Any motor vehicle which is owned, used, or attempted to be used by any person as a common or contract carrier to transport passengers for hire in violation of section 75-309 may be seized upon the arrest of the person who uses or owns the motor vehicle, and upon the conviction of the person for the violation of such section, the motor vehicle shall, as a part of the element of the violation, at the discretion of the court, be forfeited to the state and delivered to the commission to be disposed of as provided by law. The sale shall be subject to any liens of record. The commission shall remit the proceeds of the sale to the State Treasurer for credit to the permanent school fund.
Neb. Rev. Stat. §§ 75-309.01