Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 350-13-001.06 — Severed mineral interest shall mean a mineral interest in which ownership of the mineral interest is different from that of the surface interest
001.07 Unit shall mean any single oil, gas, or other hydrocarbon well or any other mineral well or field, which has multiple ownership or any combination thereof, consolidated into a single operation.
Source: official text