Employer’s failure to withhold
Source:
Section 676 — Employer's failure to withhold, https://www.nysenate.gov/legislation/laws/TAX/676 (updated Sep. 22, 2014; accessed Feb. 14, 2026).
671
Requirement of withholding tax from wages 672
Information statement for employee 673
Credit for tax withheld 674
Employer’s return and payment of withheld taxes 675
Employer’s liability for withheld taxes 676
Employer’s failure to withhold 677
Designation of third parties to perform acts required of employers 678
Liability of third parties paying or providing for wages
Requirement of withholding tax from wages 672
Information statement for employee 673
Credit for tax withheld 674
Employer’s return and payment of withheld taxes 675
Employer’s liability for withheld taxes 676
Employer’s failure to withhold 677
Designation of third parties to perform acts required of employers 678
Liability of third parties paying or providing for wages
