{"data":{"id":"us-ne/neb.-rev.-stat.-21-129","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 21-129","heading":"Neb. Rev. Stat. § 21-129","body":"(RULLCA 304) (a) The debts, obligations, or other liabilities of a limited liability company, whether arising in contract, tort, or otherwise:\n\n(1) are solely the debts, obligations, or other liabilities of the company; and\n\n(2) do not become the debts, obligations, or other liabilities of a member or manager solely by reason of the member acting as a member or manager acting as a manager.\n\n(b) The mere failure of a limited liability company to observe any particular formalities relating to the exercise of its powers or management of its activities is not a ground for imposing liability on the members or managers for the debts, obligations, or other liabilities of the company.\n\n(c) Any member, manager, or employee of a limited liability company with the duty to collect, account for, or pay over any taxes imposed upon a limited liability company or with the authority to decide whether the limited liability company will pay taxes imposed upon a limited liability company shall be personally liable for the payment of such taxes in the event of willful failure on his or her part to have a limited liability company perform such act. Such taxes shall be collected in the same manner as provided under section 77-1783.01 .","path":["NE Code","Chapter 21"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=21-129","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"596dbaef200be7c6d2741a9d6a47c93980ba4d5984259e6c6c111466f6032054","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-21-128","next":"us-ne/neb.-rev.-stat.-21-130"},"notice":"GroundRules: Original legal text. Not legal advice."}