Neb. Rev. Stat. § 44-32,180: Taxation.

(1) Any health maintenance organization subject to the Health Maintenance Organization Act shall also be subject to (a) the premium taxation provisions of Chapter 77, article 9, to the extent that the direct writing premiums are not otherwise subject to taxation under such article, (b) the retaliatory taxation provisions of section 44-150, and (c) the tax levied by section 68-2204.

(2) Any capitation payment made in accordance with the Medical Assistance Act shall be excluded from computation of any tax obligation imposed by subsection (1) of this section.