2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2758 Income tax; employer or payor; failure to deduct; effect.

Universal Citation: NE Code § 77-2758 (2017)

77-2758. Income 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.

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