Neb. Rev. Stat. § 45-113

Any officer or agent of a person or a corporation, whether interested or not, may be summoned as a witness in any action for usury against such person or corporation, and required to disclose all the facts of the case, but the testimony of such witness, or the answer of the party as required in section 45-111 , shall not be used against such witness or party in any criminal prosecution for perjury.