2006 Nebraska Revised Statutes - § 77-2758 — Income tax; employer or payor; failure to deduct; effect.
Section 77-2758Income tax; employer or payor; failure to deduct; effect.
If an employer or payor fails to deduct and withhold income tax as required, and thereafter the tax against which such income tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer or payor, but the employer or payor shall not be relieved from liability for any additions to tax, penalties, or interest otherwise applicable in respect to such failure to deduct and withhold.
Source:
- Laws 1967, c. 487, § 58, p. 1597
Laws 1984, LB 962, § 23
~Reissue Revised Statutes of Nebraska
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