New York Tax Law 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: February 3, 2019