{"data":{"id":"us-ne/neb.-rev.-stat.-77-5514","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-5514","heading":"Employee, defined.","body":"Employee means a person employed at the project. An employee of a qualified employee leasing company shall be deemed to be an employee of the client-lessee 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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-5514","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"e8fe5c6a2ab56cfdae21f0e34e59a90cf730ea47aea747f519a5a1cf8b7caf72","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-5513","next":"us-ne/neb.-rev.-stat.-77-5515"},"notice":"GroundRules: Original legal text. Not legal advice."}