Income tax; corporate officer or employee; liable for tax; when.

  1. Law
  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Income tax; corporate officer or employee; liable for tax; when.

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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

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


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