New York Tax Law Section 677 - Designation of third parties to perform acts required of employers.

  677.  Designation  of  third  parties  to  perform acts required of
  employers.--In case a fiduciary, agent, or other person has the control,
  receipt, custody, or disposal of, or pays the wages of  an  employee  or
  group  of  employees,  employed  by  one  or  more  employers,  the  tax
  commission, under  regulations  promulgated  by  it,  is  authorized  to
  designate such fiduciary, agent, or other person to perform such acts as
  are  required  of employers under this article and as the tax commission
  may  specify.  Except  as  may  be  otherwise  prescribed  by  the   tax
  commission,  all  provisions  of law (including penalties) applicable in
  respect of an employer shall be applicable to  a  fiduciary,  agent,  or
  other  person so designated but, except as so provided, the employer for
  whom such fiduciary, agent, or other person acts shall remain subject to
  the provisions of law (including penalties)  applicable  in  respect  of
  employers.

Last modified: February 3, 2019