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.

Source

  • Laws 1943, c. 233, § 1, p. 784;
  • R.S.1943, § 81-901;
  • Laws 1945, c. 230, § 1, p. 678;
  • Laws 1947, c. 317, § 1, p. 959.

Terms Used In Nebraska Statutes 81-901

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801