Neb. Rev. Stat. § 60-2407: Neb. Rev. Stat. § 60-2407

Anyone attempting to tow away a vehicle pursuant to sections 60-2401 to 60-2411 shall not be in full possession of the vehicle to be towed until the vehicle has been fully and completely attached to his or her towing vehicle. The tower shall, upon request of the owner or driver of the vehicle to be towed, disengage the towing apparatus at any time prior to taking full possession, as defined in this section, of the vehicle.