Neb. Rev. Stat. § 75-426: Neb. Rev. Stat. § 75-426

Upon the occurrence of any serious personal injury or loss of life to persons other than railroad employees resulting from an accident at a railroad crossing or from an accident involving an explosion, fire, or release of noxious fumes occurring upon any railroad within the State of Nebraska, the corporation which operates the railroad upon which the accident occurred shall report such accident in writing or by telephone to the commission within twenty-four hours of the time such accident occurred. The commission shall promptly investigate any such accident and a report shall be made a part of the commission's official files. The corporation which operates the railroad shall also furnish to the commission a copy of the same report that it is required to furnish to the Federal Railroad Administration. Neither of such reports shall be evidence or referred to in any case in any court. Any railroad carrier violating any of the provisions of this section shall be guilty of a Class IV misdemeanor.