Neb. Rev. Stat. § 37-439: Neb. Rev. Stat. § 37-439

(1) In addition to the permits authorized in section 37-438 , the commission shall design a duplicate annual permit which may be purchased for one-half the fee of an annual permit.

(2) The registered owner of two or more motor vehicles may purchase one duplicate annual permit for each annual permit purchased. The duplicate annual permit shall be used for the purchaser's vehicles. A duplicate annual permit may be purchased at any time during the year upon proof of purchase of an annual permit and in compliance with rules and regulations of the commission. A permitholder who sells his or her vehicle may purchase a duplicate annual permit upon surrendering the original permit or a substantial portion of the permit.