N.Y.
Tax Law Section 1329
Requirement of withholding tax from wages
(a)
A city income tax surcharge imposed pursuant to the authority of this article shall provide that such tax shall be withheld from the wages of city residents in the same manner and subject to the same requirements, to the greatest extent possible, as provided in sections six hundred seventy-one through six hundred seventy-eight of this chapter except that the term “aggregate amount” contained in paragraphs one, two and three of subsection (a) of § 674 (Employer’s return and payment of withheld taxes)section six hundred seventy-four of this chapter shall mean the aggregate of the aggregate amounts of New York state personal income tax, city personal income tax on residents authorized pursuant to article 30 (City Personal Income Tax)article thirty of this chapter, city income tax surcharge on residents authorized pursuant to this article, city earnings tax on nonresidents authorized pursuant to article two-E of the general city law and city earnings tax on nonresidents authorized pursuant to article thirty-B of this chapter required to be deducted and withheld.(b)
Withholding of tax on wages shall commence (i) in the case of a local law enacted in accordance with the requirements of paragraph (i) of subsection (c) of § 1321 (Authority to impose city income tax surcharge)section thirteen hundred twenty-one of this article, not later than January first, nineteen hundred eighty-five, and(ii)
in the case of a local law enacted in accordance with the requirements of paragraph (ii) of such subsection, not later than the effective date of such local law or ninety days after the date of enactment of such local law, whichever is later.
Source:
Section 1329 — Requirement of withholding tax from wages, https://www.nysenate.gov/legislation/laws/TAX/1329 (updated Sep. 22, 2014; accessed Dec. 21, 2024).
