Nebraska Revised Statute 48-144.01
Injuries; reports; time within which to file; terms, defined.
(1) In every case of reportable injury arising out of and in the course of employment, the employer or workers' compensation insurer shall file a report thereof with the Nebraska Workers' Compensation Court. Such report shall be filed within ten days after the employer or insurer has been given notice of or has knowledge of the injury.
(2) For purposes of this section:
(a) Reportable injury means an injury or diagnosed occupational disease which results in: (i) Death, regardless of the time between the death and the injury or onset of disease; (ii) time away from work; (iii) restricted work or termination of employment; (iv) loss of consciousness; or (v) medical treatment other than first aid;
(b) Restricted work means the inability of the employee to perform one or more of the duties of his or her normal job assignment. Restricted work does not occur if the employee is able to perform all of the duties of his or her normal job assignment, but a work restriction is assigned because the employee is experiencing minor musculoskeletal discomfort and for the purpose of preventing a more serious condition from developing;
(c) Medical treatment means treatment administered by a physician or other licensed health care professional; and
(d) First aid means:
(i) Using a nonprescription medication at nonprescription strength. For medications available in both prescription and nonprescription form, a recommendation by a physician or other licensed health care professional to use a nonprescription medication at prescription strength is not first aid;
(ii) Administering tetanus immunizations. Administering other immunizations, such as hepatitis B vaccine and rabies vaccine, is not first aid;
(iii) Cleaning, flushing, or soaking wounds on the surface of the skin;
(iv) Using wound coverings, such as bandages and gauze pads, and superficial wound closing devices, such as butterfly bandages and steri-strips. Using other wound closing devices, such as sutures and staples, is not first aid;
(v) Using hot or cold therapy;
(vi) Using any nonrigid means of support, such as elastic bandages, wraps, and nonrigid back belts. Using devices with rigid stays or other systems designed to immobilize parts of the body is not first aid;
(vii) Using temporary immobilization devices, such as splints, slings, neck collars, and back boards, while transporting accident victims;
(viii) Drilling of a fingernail or toenail to relieve pressure or draining fluid from a blister;
(ix) Using eye patches;
(x) Removing foreign bodies from the eye using only irrigation or a cotton swab;
(xi) Removing splinters or foreign material from areas other than the eye by irrigation, tweezers, cotton swabs, or other simple means;
(xii) Using finger guards;
(xiii) Using massages. Using physical therapy or chiropractic treatment is not first aid; and
(xiv) Drinking fluids for relief of heat stress.
Section 48-144.04 establishes when the statute of limitations begins to run if an initial report required by this section is not filed, but section 48-144.04 does not provide for tolling of an already-running statute of limitations when and if subsequent reports are not filed. Dawes v. Wittrock Sandblasting & Painting, 266 Neb. 526, 667 N.W.2d 167 (2003).