Neb. Rev. Stat. § 49-1453

(1) A committee may be dissolved by the filing of a statement of dissolution with the commission, the payment of all fees, penalties, and interest which may be owed, and complying with the rules and regulations of the commission for dissolution of committees. Except as otherwise provided in subsection (2) of this section, no committee shall be dissolved until such statement is filed and such payments are made. (2) A committee may be dissolved if the commission determines that fees, penalties, and interest owed by a committee are uncollectible.