Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-5404
Employee of qualified employee leasing company; how treated
Official textnebraskalegislature.gov
An employee of a qualified employee leasing company shall be considered to be an employee of the client-lessee for purposes of the Rural Economic Opportunities Act if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue access to the records of employees leased to the client-lessee
Source: view the official text
In this chapter (40 sections)
- 77-5205 · Board; members; vacancies; removal
- 77-5206 · Board; officers; expenses
- 77-5207 · Board; quorum
- 77-5208 · Board; meetings; application; approval; deadline
- 77-5209 · Beginning farmer or livestock producer; qualifications
- 77-5209.01 · Tax credit for financial management program participation
- 77-5209.02 · Personal property tax exemption; authorized; application;…
- 77-5210 · Board; annual report
- 77-5211 · Owner of agricultural assets; tax credit; when
- 77-5212 · Rental agreement; requirements; appeal
- 77-5213 · Tax credit; amount; agreement; review
- 77-5214 · Board; support and assistance
- 77-5215 · Changes; when operative
- 77-5301 · Repealed
- 77-5302 · Repealed
- 77-5303 · Repealed
- 77-5304 · Repealed
- 77-5401 · Act, how cited
- 77-5402 · Legislative findings and declaration
- 77-5403 · Terms, defined
- 77-5404 · Employee of qualified employee leasing company; how treated
- 77-5714 · Number of new employees, defined
- 77-5715 · Qualified business, defined
- 77-5716 · Qualified employee leasing company, defined
- 77-5717 · Qualified property, defined
- 77-5718 · Related persons, defined
- 77-5719 · Taxpayer, defined
- 77-5719.01 · Tier 6 weekly required compensation, defined
- 77-5719.02 · Wages, defined
- 77-5720 · Year, defined
- 77-5721 · Year of application, defined
- 77-5722 · Qualified employee leasing company; employees; duty
- 77-5722.01 · Employees; verification of status required; exclusion
- 77-5723 · Incentives; application; contents; fee; approval; when;…
- 77-5724 · Incentives; credits or benefits; limitation
- 77-5725 · Tiers; requirements; incentives; enumerated; deadlines
- 77-5726 · Credits; use; refund claims; procedures; interest;…
- 77-5727 · Recapture or disallowance of incentives
- 77-5728 · Incentives; transfer; when; effect; disclosure of information
- 77-5728.01 · Base-year employees; recalculation, when