Nebraska Code § 60-6,359

Modification of all-terrain vehicle or utility-type vehicle; prohibited.
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No person shall:
(1) Equip the exhaust system of an all-terrain vehicle or a utility-type vehicle with a cutout, bypass, or similar device;
(2) Operate an all-terrain vehicle or a utility-type vehicle with an exhaust system so modified; or
(3) Operate an all-terrain vehicle or a utility-type vehicle with the spark arrester removed or modified except for use in closed-course competition events.

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