Neb. Rev. Stat. § 60-345.01

Plug-in hybrid electric vehicle means any motor vehicle which: (1) Uses batteries to power an electric motor; (2) Uses motor vehicle fuel as defined in section 66-482 , diesel fuel as defined in section 66-482 , or compressed fuel as defined in section 66-6,100 to power an internal combustion engine; and (3) Has batteries that can be charged using a wall outlet or charging equipment.