New York Tax Article 23 - Metropolitan Commuter Transportation Mobility Tax

  • 800 - Definitions.
    For the purposes of this article: (a) Metropolitan commuter transportation district. The metropolitan commuter transportation district ("MCTD") means the area of the state included in...
  • 801 - Imposition Of Tax And Rate.
    (a) For the sole purpose of providing an additional stable and reliable dedicated funding source for the metropolitan transportation authority and its subsidiaries and affiliates...
  • 802 - Pass Through Of Tax Prohibited.
    An employer cannot deduct from the wages or compensation of an employee any amount that represents all or any portion of the tax imposed on...
  • 803 - Exemption Override.
    (a) Except as provided in subdivision (b) of this section, any exemption from tax specified in any other New York state law will not apply...
  • 804 - Payment Of Tax.
    (a) Employers with payroll expense. The tax imposed on the payroll expense of employers under section eight hundred one of this article for each calendar...
  • 805 - Deposit And Disposition Of Revenue.
    (a) The taxes, interest, and penalties imposed by this article and collected or received by the commissioner shall be deposited daily with such responsible banks,...
  • 806 - Procedural Provisions.
    (a) General. All provisions of article twenty-two of this chapter will apply to the provisions of this article in the same manner and with the...
  • 807 - Enforcement With Other Taxes.
    (a) Joint assessment. If there is assessed a tax under this article and there is also assessed a tax against the same taxpayer pursuant to...

Last modified: September 11, 2016