Employee, defined.

Neb. Rev. Stat. § 77-5514 — under REVENUE AND TAXATION.

Neb. Rev. Stat. § 77-5514

Employee means a person employed at the project. An employee of a qualified employee leasing company shall be deemed to be an employee of the client-lessee if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the Department of Revenue access to the records of employees leased to the client-lessee.