Nebraska Revised Statute 37-458
Chapter 37 Section 458
Shooting coyotes from aircraft; permit; conditions; fee; duties.
(1) The commission shall, to aid in the protection of livestock and other domesticated animals, issue a special permit authorizing the holder to use aircraft for the purpose of shooting or attempting to shoot coyotes. Such permit shall be issued only after it is shown that (a) the coyote population is so large in an area as to present a substantial threat to livestock and other domesticated animals and (b) property owners will not be detrimentally affected by such issuance.
(2) The annual fee for the permit shall be not more than eight dollars and fifty cents, as established by the commission pursuant to section 37-327, and the permit shall expire on December 31 following the date of issuance. The form of such permit and of the application for the permit shall be prescribed by the commission.
(3) The commission shall adopt and promulgate necessary rules and regulations to carry out this section and may designate areas in which the coyote population may present a threat or cause substantial damage to livestock and restrict the issuance of permits only to such areas. The commission, officers and agents of the commission, and any other peace officer of this state shall have the authority to enforce this section and section 37-509.