Neb. Rev. Stat. § 43-2714

(1) A custodian, acting in a custodial capacity, has all the rights, powers, and authority over custodial property that unmarried adult owners have over their own property, but a custodian may exercise those rights, powers, and authority in that capacity only. (2) This section does not relieve a custodian from liability for breach of section 43-2713 .