Neb. Rev. Stat. § 39-2704: Neb. Rev. Stat. § 39-2704

(1) The money credited to the fund pursuant to subsection (4) of section 39-2215 shall be used for repayment of bonds issued pursuant to subsection (3) of section 39-2223 . If any of the money credited to the fund pursuant to subsection (4) of section 39-2215 exceeds the amount of the annual principal and interest requirements for such bonds which are issued, such money shall be used as follows:

(a) At least twenty-five percent of the money shall be used, as determined by the department, for construction of the expressway system and federally designated high priority corridors; and

(b) The remaining money shall be used to pay for surface transportation projects of the highest priority as determined by the department.

(2) The proceeds of bonds issued pursuant to subsection (3) of section 39-2223 which are credited to the fund shall be used as follows:

(a) At least seventy-five percent of the proceeds from such bonds shall be used, as determined by the department, for construction of the expressway system and federally designated high priority corridors; and

(b) The remaining proceeds shall be used to pay for surface transportation projects of the highest priority as determined by the department.