Nebraska Revised Statute 76-1485
(1) A landlord shall, within thirty days from the date of termination of the tenancy or receipt in writing of the tenant's mailing address or delivery instructions, whichever is later, return the rental deposit to the tenant or furnish to the tenant a written statement showing the specific reason for withholding all or any portion of the rental deposit. The landlord may withhold from the rental deposit only such amounts as are reasonable:
(a) To remedy a tenant's default in the payment of rent or of other funds due to the landlord pursuant to the rental agreement; and
(b) To restore the mobile home space to its condition at the commencement of the tenancy, ordinary wear and tear excepted.
(2) In an action concerning the rental deposit, the burden of proving, by a preponderance of the evidence, the reason for withholding all or any portion of the rental deposit shall be on the landlord.
Laws 1984, LB 916, § 36.