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.