Neb. Rev. Stat. § 81-901
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
The State of Nebraska, any political subdivision thereof, any municipal corporation or any public body or agency created by the laws of this state is authorized (1) to withhold from any wages or salaries paid by it to any person, such portion thereof as may be required to be withheld by any law of the United States relating to internal revenue; (2) to pay the sum so withheld to the appropriate internal revenue collector at the time and in the manner provided by any such internal revenue law; and (3) to keep and make such records, reports and returns as are provided by such internal revenue law, or the regulations promulgated thereunder.
Neb. Rev. Stat. § 81-901