Neb. Rev. Stat. § 60-119.01

(1) Low-speed vehicle means any: (a) Four-wheeled motor vehicle: (i) With a speed attainable in one mile of more than twenty miles per hour and not more than twenty-five miles per hour on a paved, level surface; (ii) With a gross vehicle weight rating of less than three thousand pounds; and (iii) That complies with 49 C.F.R. part 571, as such part existed on the date specified in section 60-201 ; or (b) Three-wheeled motor vehicle: (i) With a maximum speed attainable of not more than twenty-five miles per hour on a paved, level surface; (ii) With a gross vehicle weight rating of less than three thousand pounds; and (iii) That is equipped with a windshield and an occupant protection system. (2) Low-speed vehicle does not include a motorcycle with a sidecar attached.