2006 Nebraska Revised Statutes - § 77-3106 — Contractor; nonresident subcontractor; withholding of funds; failure to withhold; effect.

Section 77-3106
Contractor; nonresident subcontractor; withholding of funds; failure to withhold; effect.

Any contractor, who contracts with any subcontractor who is or shall become subject to the provisions of sections 77-3101 to 77-3112, shall withhold sufficient money on such contract or contracts to guarantee that all taxes, including contributions due under the Employment Security Law, which may accrue to the State of Nebraska and all taxes which may accrue to the political subdivisions thereof on account of the execution and performance of such contract or contracts, will be paid when due. Failure to comply with the provisions of this section shall render such contractor directly liable for such taxes, contributions, penalties, and interest due from such subcontractors, and the Tax Commissioner shall have all the remedies of collection against such contractor under the provisions of sections 77-3101 to 77-3112 as though the services in question were performed directly by such contractor.

Source:

Laws 1969, c. 637, § 6, p. 2549

Cross References:

Employment Security Law,see section 48-601.

~Reissue Revised Statutes of Nebraska