43-434. Exemption in case of nonresident
employees


In the case of nonresident employees who are residents of another state and are
allowed a tax credit for income taxes paid to their state of residency or domicile under
the provisions of section 43-1096, sufficient in amount to offset the tax required by
this chapter to be withheld from the wages of an employee, the department may by rules
and regulations relieve the employers of such employees from withholding requirements of
this chapter with respect to such employees.