Neb. Rev. Stat. § 75-139.01: Neb. Rev. Stat. § 75-139.01

For purposes of sections 75-101 to 75-158 , person shall mean any individual, corporation, governmental agency or subdivision, partnership, limited liability company, company, or association and any other legal or commercial entity, including any common or contract carrier or jurisdictional utility and its owners, directors, officers, limited liability company members, agents, and employees.