{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-118","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,118","heading":"Income tax; corporate officer or employee; liable for tax; when.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,118","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"525f14d7c839cc436fdbfb16e564577fc2f4b532a054e542139ced22d8719789","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-27-117","next":"us-ne/neb.-rev.-stat.-77-27-119"},"notice":"GroundRules: Original legal text. Not legal advice."}