43-414. Liability for failure to withhold
The employer shall be liable to the department for the payment of the tax required to be deducted and withheld under this chapter, and the employee shall not be liable for the amount of any such payment nor shall the employer be liable to any person or any employee for the amount of any such payment. For the purpose of making penalty sections of this title applicable, any amount deducted or required to be deducted and remitted to the department under this chapter shall be considered the tax of the employer and with respect to such amounts he shall be considered as a taxpayer.
Section: Previous 43-406 43-407 43-408 43-409 43-411 43-412 43-413 43-414 43-415 43-416 43-417 43-418 43-419 43-431 43-432 NextLast modified: October 13, 2016