LegalFix
Sign In

77-27,118 Income tax; corporate officer or employee; liable for tax; when.

NE Code § 77-27,118 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

Source

Previous Section
77-27,117 Income tax; prosecution for violation of act; limitation; Attorney General; concurrent jurisdiction.
Next Section
77-27,119 Income tax; Tax Commissioner; administer and enforce sections; prescribe forms; content; examination of return or report; uniform school district numbering system; audit by Auditor of Public Accounts or office of Legislative Audit; wrongful disclosur