Statutes, codes, and regulations
Revised Statutes of Nebraska
Chapter 77 - Revenue And TaxationArticle 27 - SALES AND INCOME TAX
INCOME TAX
Section 77-27,118 - Income tax; corporate officer or employee; liable for tax; when

Neb. Rev. Stat. §§ 77-27,118

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Current with changes through the 2024 First Special Legislative Session
Section 77-27,118 - Income tax; corporate officer or employee; liable for tax; when

Any corporate officer or employee with the duty to pay income taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on his or her part to perform such act.

Neb. Rev. Stat. §§ 77-27,118

Laws 1967, c. 487, § 118, p. 1628; Laws 1996, LB 1041, § 9.