Neb. Rev. Stat. § 57-716

The producer or a person designated by the producer shall, for each oil or natural gas producing property, file a certificate with the crude oil or natural gas purchaser and the Tax Commissioner which identifies the name and location of the oil or natural gas producing property, the property class, and the date upon which the property qualified for the class so certified. Such person shall notify the crude oil or natural gas purchaser and the Tax Commissioner of any changes in the property's classification.