43-401. Withholding tax; rates; election by employee A. Except as provided by subsections B and H of this section, every employer at the time of the payment of wages, salary, bonus or other emolument to any employee whose compensation is for services performed within this state shall deduct and retain from the compensation an amount […]
43-402. Definition of " employer" For the purposes of this article, " employer" means the person for whom an individual performs or performed any service of whatever nature, as the employee of such person including any officer or department of the state, any political subdivision or agency of the state, any city organized under a […]
43-403. Employment excluded from withholding A. No amount shall be deducted or retained from: 1. Wages or salary paid to an employee of a common carrier when such employee is a nonresident of this state as defined in section 43-104 and regularly performs services both within and without this state. 2. Wages paid for domestic […]
43-404. Extension of withholding to military retirement pensions and to other annuities; definition A. For the purposes of this title, any payment of an amount as retired or retainer pay for service in the military or naval forces of the United States, or payments received under the United States civil service retirement system from the […]
43-405. Extension of withholding to gambling winnings A. For the purposes of this title, payments of prize winnings that are subject to federal withholding pursuant to section 1441 or section 3402(q) of the internal revenue code by any of the following shall be treated as if they were payments of wages by an employer to […]
43-406. Extension of withholding to premature withdrawals of state and local government retirement contributions For the purposes of this title and except for eligible rollover distributions transferred to an eligible retirement plan pursuant to section 401(a)(31) of the internal revenue code, amounts withdrawn from the state retirement system, the elected officials’ retirement plan or a […]
43-407. Extension of withholding to unemployment compensation payments A. For the purposes of this title, any payment of unemployment compensation to an individual who has made an election to have state income tax withheld as specified in section 23-792, subsection A, paragraph 4, shall be treated as a payment of wages by an employer to […]
43-408. Voluntary withholding on out-of-state wages A. If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state. B. If the employee and employer agree to the voluntary withholding of tax, in […]
43-409. Job creation withholdings clearing account A. The job creation withholdings clearing account is established consisting of the sum of $21, 500, 000 in fiscal year 2018-2019 and $15, 500, 000 in each fiscal year after fiscal year 2018-2019. B. On the twentieth day of each month, the state treasurer shall credit the following amounts […]
