43-431. Amounts withheld considered part payment of tax The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee’s taxable income for his tax year which begins within such calendar […]
43-432. Refund for excess withholding A. When the total amount withheld under section 43-401 exceeds the amount of the tax on the employee’s entire taxable income as computed under this title, the department shall, after auditing the annual return filed by the employee in accordance with chapter 3 of this title, and without requiring a […]
43-433. Remedies for withheld taxes Any taxpayer from whom a tax is collected by withholding under this chapter is entitled to the remedies set forth in chapter 6 of this title.
43-434. Exemption in case of nonresident employees In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096, sufficient in amount to offset the tax required by this chapter to be […]
43-435. Failure to collect and pay over tax; personal liability Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for […]
