Neb. Rev. Stat. § 37-1258: Neb. Rev. Stat. § 37-1258

No person shall operate a vessel on any waters of this state for towing a person or persons on water skis, surfboard, or similar device unless there is in such vessel a person, in addition to the operator, in a position to observe the progress of the person or persons being towed, except that this section shall not apply to any motorboat equipped with a wide-angle, rearview mirror.