Neb. Rev. Stat. § 28-414.04

A registrant who is the owner of a controlled substance may transfer: (1) Any controlled substance listed in Schedule I or II of section 28-405 to another registrant as provided by law or by rule and regulation of the department; and (2) Any controlled substance listed in Schedule III, IV, or V of section 28-405 to another registrant if such owner complies with subsection (4) of section 28-411 .