Neb. Rev. Stat. § 37-1243: Neb. Rev. Stat. § 37-1243

The provisions of sections 37-1239 , 37-1240 , and 37-1242 shall not apply to vessels while competing in any race conducted pursuant to sections 37-1262 and 37-1263 or, if such boats be designed and intended solely for racing, while engaged in such navigation as is incidental to the tuning up of the boats and engines for the race.