Neb. Rev. Stat. § 90-102: State banner; design; legend described; official state flag; when and where displayed.

The banner of the State of Nebraska shall consist of a reproduction of the Great Seal of the State, charged on the center in gold and silver on a field of national blue. The banner shall be the official state flag of the State of Nebraska and may be displayed on such occasions, at such times, and under such conditions as the flag of the United States of America. The banner shall be displayed on or near the State Capitol, the Governor's Mansion, all courthouses, city or village halls, schoolhouses, and other public administrative buildings in this state under or to the left of the flag of the United States of America.