43-415. Withholdings as trust fund for
state


Whenever any employer is required to collect or withhold the tax imposed by this
title from any employee and to pay such tax over to the department, the amount of tax so
collected or withheld shall be held to be a special fund in trust for this state. The
amount of such fund shall be assessed, collected and paid in the same manner and subject
to the same provisions, limitations and penalties as are applicable with respect to the
taxes from which such fund arose.