Neb. Admin. Code § 350-13-001.04 — Overriding royalty interest shall mean a given percentage of the gross production at the surface carved out of the working interest

001.05 In regard to oil, gas and petroleum production leases, royalty interest shall mean a share of not less than 12.5 percent of either the gross production or the market value of such gross product ion at the leased premises. Such royalty is paid to the owner-lessor of the mineral interests.