Nebraska § 77-2758 Income tax; employer or payor; failure to deduct; effect

Nebraska Statutes

§ 77-2758 — Income tax; employer or payor; failure to deduct; effect

Nebraska § 77-2758

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2758 (Income tax; employer or payor; failure to deduct; effect) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2758 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.