Neb. Rev. Stat. §§ 72-701.03
Whenever, due to an emergency resulting from the effects of an enemy attack or the imminent threat thereof, it becomes imprudent, inexpedient or impossible to conduct the affairs of the state government at the permanent seat of state government in the city of Lincoln, the Governor, by proclamation and as often as the exigencies of the situation may require, shall designate a temporary location or locations for an emergency seat of state government at such place or places, within or without this state, as he may deem proper and advisable under the circumstances, and he forthwith shall take such action and shall issue such orders and directives as may be necessary for the prompt and orderly transition of the affairs of the state government to such temporary location or locations. Such temporary location or locations shall be and remain the emergency seat of state government until another temporary location or locations shall be designated in the same manner, or until the Governor, by proclamation, or the Legislature, by resolution approved by the Governor, shall declare the emergency to be ended, at which time the seat of state government shall be returned to its permanent location in Lincoln, or shall be removed to such other city in this state as shall be designated the new permanent seat of state government, in accordance with the Constitution of Nebraska and general laws of this state.
Neb. Rev. Stat. §§ 72-701.03