43-432. Refund for excess withholding
A. When the total amount withheld under section 43-401 exceeds the amount of the
tax on the employee's entire taxable income as computed under this title, the department
shall, after auditing the annual return filed by the employee in accordance with chapter
3 of this title, and without requiring a filing of a refund claim as provided in section
42-1106, subsection A, refund the amount of the excess withheld, subject to setoff for
debts pursuant to section 42-1122. Failure of the department to make such refund shall
not limit the right of the taxpayer to file a claim for a refund as provided in chapter
6, article 1 of this title. If the excess tax withheld is less than one dollar, no
refund shall be made unless specifically requested by the taxpayer at the time such
return is filed. In no event shall any excess be allowed as a credit against any tax
accruing on a return filed for a year subsequent to the year during which such excess was
withheld, the provisions of chapter 6 of this title notwithstanding.
B. The department may make separate refunds of withheld taxes upon request by a
husband or wife who has filed a joint return, the refund payable to each spouse being
proportioned to the gross earnings of each shown by the information returns filed by the
employer or otherwise shown to the satisfaction of the department. If a taxpayer
entitled to a refund under this subsection dies, the department may certify to the
department of administration that the refund be made to the taxpayer's duly appointed
executor, administrator or personal representative.
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