Neb. Rev. Stat. § 75-402: Terms, defined.

As used in sections 75-401 to 75-430, and in all rules and regulations prescribed by the commission, unless the context otherwise requires:

(1) Railroad carrier shall mean any common carrier engaged in the carrying of freight or passengers over any line of railroad, or part thereof, within the State of Nebraska; and

(2) Railroad shall mean any line of railroad track, or part thereof, located within the State of Nebraska.