Neb. Rev. Stat. § 32-1010

Ballots shall be counted at a centralized location or at polling places as provided in sections 32-1012 to 32-1018 . If counting takes place at a centralized location: (1) The receiving board shall deliver the ballot box and other election materials to the centralized location as directed by the election commissioner or county clerk; (2) The election worker delivering the ballots shall deliver the ballots directly to such centralized location and shall make no stops other than at the centralized location or a polling location; and (3) In a county in which a midday pickup of ballots occurs on election day, ballots shall not be removed from the ballot box at a polling location but shall be transported to the centralized location in the ballot box in which they were originally deposited unless the poll watchers of two different political parties appointed in accordance with section 32-1013 observe such removal.