N.Y. Tax Law Section 1341
Withholding requirement

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 (b) of § 1340 (Authorization to impose tax)section thirteen hundred forty 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 1341 — Withholding requirement, https://www.­nysenate.­gov/legislation/laws/TAX/1341 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

Green check means up to date. Up to date

Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 1341. Withholding requirement's source at nysenate​.gov

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