Neb. Rev. Stat. §§ 75-116
Each regulated motor carrier as defined in section 75-302 or common carrier required to furnish an annual report with a federal regulatory agency shall file a copy of the report with the commission on or before the date on which such report is filed with such agency. Each such carrier not required to file an annual report with a federal regulatory agency may be required to file an annual report with the commission in the form prescribed by the commission on or before April 30 of each year. Each carrier which files an annual report or a copy of an annual report under this section shall submit a fee of twenty-five dollars with the filing. The commission shall remit the fees received to the State Treasurer for credit to the General Fund.
Neb. Rev. Stat. §§ 75-116