Nebraska Revised Statute 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.
- Laws 1967, c. 487, § 118, p. 1628;
- Laws 1996, LB 1041, § 9.