Neb. Rev. Stat. §§ 39-2213.01
The bonds issued pursuant to section 39-2203.01 shall be special obligations of the state payable solely and only from the State Highway Capital Improvement Fund and any other funds specifically pledged by the commission for such purpose, and neither the members of the commission nor any person executing the bonds shall be liable thereon. Such bonds shall not be a general obligation or debt of the state, and they shall contain on the face thereof a statement to such effect. Such bonds, and the transfer of and the income from any such bonds, shall be exempt from all taxation and assessments in this state. In the resolution authorizing the bonds, the commission may waive the exemption from federal income taxation for interest on the bonds.
Neb. Rev. Stat. §§ 39-2213.01