Neb. Rev. Stat. § 8-171: Neb. Rev. Stat. § 8-171

No liability shall accrue against any bank destroying any records or files in accordance with sections 8-170 to 8-174 . In any cause or proceedings in which any such records or files may be called into question or be demanded of the bank or any officer or employee of the bank, a showing that such records or files have been destroyed in accordance with the terms of sections 8-170 to 8-174 shall be a sufficient excuse for the failure to produce such records or files.