Section 316-21-015 - EMPLOYER'S FAILURE TO WITHHOLD INCOME TAX015.01 If any employer fails to deduct and withhold income tax as required under the Nebraska Revenue Act, but the employee ultimately pays any income tax that is due when he or she files the return that relates to the withholding, the employer will not be assessed a deficiency for the withholding, but may be assessed penalties, interest, or other additions related to the failure to deduct and withhold income tax.015.02 The employer is not relieved from liability for payment of the income tax withholding unless he or she can prove that the employee's individual income tax has been paid.316 Neb. Admin. Code, ch. 21, § 015
Neb. Rev. Stat. § 77-2758. October 26, 2014.