Neb. Rev. Stat. § 75-402

As used in sections 75-401 to 75-430 , and in all rules and regulations prescribed by the commission, unless the context otherwise requires: (1) Railroad carrier shall mean any common carrier engaged in the carrying of freight or passengers over any line of railroad, or part thereof, within the State of Nebraska; and (2) Railroad shall mean any line of railroad track, or part thereof, located within the State of Nebraska.