77-2758. Income tax; employer or payor; failure to deduct; effect.
76 words·~1 min read·
/ne/chapter-77/77-2758A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.