Neb. Rev. Stat. § 81-828.06

The Wildland Incident Response Assistance Team may rent equipment that is needed to respond to a wildland fire incident and shall pay a reasonable rental fee for the use of such equipment. The Wildland Incident Response Assistance Team is responsible for any loss or damage to the rented equipment caused due to the negligent use or misuse of such rented equipment by the Wildland Incident Response Assistance Team.