Neb. Rev. Stat. § 60-6,254

(1)(a) No person shall drive a motor vehicle, other than a motorcycle, on a highway when the motor vehicle is so constructed or loaded as to prevent the driver from obtaining a view of the highway to the rear by looking backward from the driver's position unless such vehicle is equipped with the following that are so located as to reflect to the driver a view of the highway for a distance of at least two hundred feet to the rear of such vehicle: (i) A right-side and a left-side outside mirror; or (ii) A camera monitor system that is compliant with the Federal Motor Carrier Safety Administration. (b) Temporary outside mirrors and attachments used when towing a vehicle shall be removed from such motor vehicle or retracted within the outside dimensions thereof when it is operated upon the highway without such trailer. (2) For purposes of this section, motorcycle does not include an autocycle.