Neb. Rev. Stat. § 23-1112.01

(1) If a trip or trips included in an expense claim filed by any county officer or employee for mileage are made by personal automobile or otherwise, only one claim shall be allowed pursuant to section 23-1112 , regardless of the fact that one or more persons are transported in the motor vehicle. (2) No charge for mileage shall be allowed when such mileage accrues while using any motor vehicle owned by the State of Nebraska. (3) No charge for mileage shall be allowed when such mileage accrues while using any motor vehicle owned by a county, except as provided in section 33-117 .