220 Neb. Admin. Code, ch. 12, § 003
Current through September 17, 2024
Each employer shall complete a combined tax status determination form as prescribed by the Commissioner to determine if said employer is liable for the payment of combined tax. Services performed by an individual operating as a sole proprietor or services performed by partners of a partnership shall be exempt from liability.
220 Neb. Admin. Code, ch. 12, § 003