43-408. Voluntary withholding on out-of-state
wages


A. If a resident of this state is employed outside the state, the person may
request the employer to withhold taxes pursuant to this article on wages earned for the
services performed outside the state.


B. If the employee and employer agree to the voluntary withholding of tax, in a
manner prescribed by the department, the employee and employer are subject to this
chapter as if the employer were required to withhold taxes.