R.R.S. Neb. § 86-231
§ 86-231. Burden of proof
In any civil proceeding alleging a violation of the Telemarketing and Prize Promotions Act, the burden of
proving an exemption from the act or an exemption from a definition in the act is upon the person claiming it.
In any criminal proceeding alleging a violation of the act, the burden of producing evidence pertaining to a
definition or an exemption is upon the person claiming it.