43-431
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43-431. Amounts withheld considered part payment of tax The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee's taxable income for his tax year which begins within such calendar year, and the return made by the employer pursuant to section 43-412 may be accepted by the department as prima facie evidence of the amounts so deducted from his wages. |