Neb. Rev. Stat. § 66-719.01: Neb. Rev. Stat. § 66-719.01

The department may pay to any person, other than a state officer or employee, who furnishes original information that any person has failed to file the reports required on motor vehicle fuel or diesel fuel imported into the State of Nebraska or has failed to pay the tax on the sale or use of motor vehicle fuel, diesel fuel, or compressed fuel as provided by the laws of this state, such a share of the tax and penalties recovered as the department may deem reasonable and just, not exceeding thirty percent, if it appears that the recovery was had in consequence of the information furnished.