Nebraska Revised Statute 21-20,168
(1) A foreign corporation may not transact business in this state until it obtains a certificate of authority from the Secretary of State.
(2) The following activities, among others, shall not constitute transacting business within the meaning of subsection (1) of this section:
(a) Maintaining, defending, or settling any proceeding;
(b) Holding meetings of the board of directors or shareholders or carrying on other activities concerning internal corporate affairs;
(c) Maintaining bank accounts;
(d) Maintaining offices or agencies for the transfer, exchange, and registration of the corporation's own securities or maintaining trustees or depositaries with respect to those securities;
(e) Selling through independent contractors;
(f) Soliciting or obtaining orders, whether by mail or through employees or agents or otherwise, if the orders require acceptance outside this state before they become contracts;
(g) Creating or acquiring indebtedness, mortgages, and security interests in real or personal property;
(h) Securing or collecting debts or enforcing mortgages and security interests in property securing the debts;
(i) Owning, without more, real or personal property;
(j) Conducting an isolated transaction that is completed within thirty days and that is not one in the course of repeated transactions of a like nature;
(k) Transacting business in interstate commerce; or
(l) Acting as a foreign corporate trustee to the extent authorized under section 30-3820.
(3) The list of activities in subsection (2) of this section shall not be construed as exhaustive.
(4) The requirements of the Business Corporation Act shall not be applicable to foreign or alien insurers which are subject to the requirements of Chapter 44.
Laws 1995, LB 109, § 168;
Laws 2003, LB 130, § 113.