77-5514 Employee, defined.
77-5514. Employee, defined.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. SourceLaws 2001, LB 620, § 14.