Neb. Rev. Stat. § 48-220: Neb. Rev. Stat. § 48-220

As used in sections 48-220 to 48-223 , unless the context otherwise requires, employer shall mean and include an individual, a partnership, a limited liability company, an association, a corporation, a legal representative, a trustee, a receiver, a trustee in bankruptcy, and any common carrier by rail, motor, water, air, or express company doing business in or operating within the state.