Article 1. Withholding by Employer

Sec 43-401. Withholding tax; rates; election by employee

Sec 43-402. Definition of "employer"

Sec 43-403. Employment excluded from withholding

Sec 43-404. Extension of withholding to military retirement pensions and to other annuities; definition

Sec 43-405. Extension of withholding to gambling winnings

Sec 43-406. Extension of withholding to premature withdrawals of state and local government retirement contributions

Sec 43-407. Extension of withholding to unemployment compensation payments

Sec 43-408. Voluntary withholding on out-of-state wages

Sec 43-409. Job creation withholdings clearing account

Article 2. Rights and Duties of Employers

Sec 43-411. Employer entitled to address of employee

Sec 43-412. Returns of withholding to be filed with department

Sec 43-413. Statement of withholding to employees

Sec 43-414. Liability for failure to withhold

Sec 43-415. Withholdings as trust fund for state

Sec 43-416. Failure to remit withholding; classification

Sec 43-417. Withholding without resort to legal action

Sec 43-418. Payroll service company; registration; definitions

Sec 43-419. Electronic remittance and filing required by payroll service company; penalty; definitions

Article 3. Withholding as Payment of Tax for Employee

Sec 43-431. Amounts withheld considered part payment of tax

Sec 43-432. Refund for excess withholding

Sec 43-433. Remedies for withheld taxes

Sec 43-434. Exemption in case of nonresident employees

Sec 43-435. Failure to collect and pay over tax; personal liability