Statute 77 2755

77-2755. Income tax; withholdings; deemed paid to Tax Commissioner.Wages and payments upon which income tax is required to be withheld shall be taxable under the provisions of the Nebraska Revenue Act of 1967 as if no withholding were required, but any amount of income tax actually deducted and withheld under the provisions of such act in any calendar year shall be deemed to have been paid to the Tax Commissioner on behalf of the person from whom withheld, and such person shall be credited with having paid that amount of income tax for the taxable year beginning in such calendar year. For a taxable year of less than twelve months, the credit shall be made under regulations of the Tax Commissioner.Source Laws 1967, c. 487, § 55, p. 1595; Laws 1984, LB 962, § 20.