New York Tax Law Part 5 - WITHHOLDING OF TAX

• 671 - Requirement of Withholding Tax From Wages.
  (a) General. (1) Every employer maintaining an office or transacting business within this state and making payment of any wages taxable under this article shall...
• 672 - Information Statement for Employee.
  Every employer required to deduct and withhold tax under this article from the wages of an employee, or who would have been required so to...
• 673 - Credit for Tax Withheld.
  Wages upon which tax is required to be withheld shall be taxable under this article as if no withholding were required, but any amount of...
• 674 - Employer's Return and Payment of Withheld Taxes.
  (a) General. Every employer required to deduct and withhold tax under this article shall file a withholding return and pay over to the tax commission...
• 675 - Employer's Liability for Withheld Taxes.
  675. Employer's liability for withheld taxes.--Every employer required to deduct and withhold tax under this article is hereby made liable for such tax. For purposes...
• 676 - Employer's Failure to Withhold.
  If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the...
• 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...
• 678 - Liability of Third Parties Paying or Providing for Wages.
  678. Liability of third parties paying or providing for wages.--(a) Direct payment by third party.--If a lender, surety or other person, who is not an...

Last modified: February 3, 2019