Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2757 (2026)

Income tax; employer or payor required to deduct; trust fund

✓ current as of July 2026

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Every employer or payor required to deduct and withhold income tax under the provisions of the Nebraska Revenue Act of 1967 is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the Tax Commissioner, and any additions to tax, penalties, and interest with respect thereto, shall be considered the tax of the employer or payor. Any amount of tax actually deducted and withheld shall constitute a trust fund in the hands of the employer or payor and shall be owned by the state. No employee or payee shall have any right of action against his or her employer or payor in respect to any money deducted and withheld from his or her wages or other payments and paid over to the Tax Commissioner in compliance or in intended compliance with the provisions of such act.

Notes of Decisions

Cited in 2 cases, 1997–1997 · leading case: State Ex Rel. v. Caskey, 560 N.W.2d 414 (Neb. 1997).

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State Ex Rel. v. Caskey, 560 N.W.2d 414 (Neb. 1997). · cites it 3× “No matter how altruistic Caskey wishes to consider his motives, the harsh reality is that he elected to ignore the creditor preferred by the law, see Neb.Rev.Stat. § 77-2757 (Reissue 1996), and, instead, preferred the creditors in the community in which he maintained his law…”

State ex rel. Nebraska State Bar Ass'n v. Caskey, 560 N.W.2d 414 (Neb. 1997). · cites it 3× “No matter how altruistic Caskey wishes to consider his motives, the harsh reality is that he elected to ignore the creditor preferred by the law, see Neb. Rev. Stat. § 77-2757 (Reissue 1996), and, instead, preferred the creditors in the community in which he maintained his law…”

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