43-407. Extension of withholding to
unemployment compensation payments


A. For the purposes of this title, any payment of unemployment compensation to an
individual who has made an election to have state income tax withheld as specified in
section 23-792, subsection A, paragraph 4, shall be treated as a payment of wages by an
employer to an employee for a payroll period. The amount withheld at the time of payment
shall be ten per cent of federal income tax deducted and withheld.


B. An election that unemployment compensation payments be subject to withholding
under this section shall be made by the payee in writing to the person making
unemployment compensation payments and shall be accompanied by a form as prescribed by
the department. A request to terminate withholding may be submitted at any time by the
payee and shall be in writing to the payor.