N.Y. Tax Law Section 854
Payment of tax

Employers with payroll expense. The tax imposed on the payroll expense of electing employers under § 852 (Imposition and rate of tax) must be paid at the same time the electing employer is required to remit payments under § 674 (Employer’s return and payment of withheld taxes); provided however, that electing employers subject to the provisions in § 9 (Electronic funds transfer by certain taxpayers remitting withholding taxes) must pay the tax on the payroll expense at the same time as the withholding tax remitted under the electronic payment reporting system and the electronic funds transfer system authorized by § 9 (Electronic funds transfer by certain taxpayers remitting withholding taxes).

Source: Section 854 — Payment of tax, https://www.­nysenate.­gov/legislation/laws/TAX/854 (updated Apr. 27, 2018; accessed Apr. 2, 2025).

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Accessed:
Apr. 2, 2025

Last modified:
Apr. 27, 2018

§ 854’s source at nysenate​.gov

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