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This entry was published on 2014-09-22
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SECTION 1309
Requirement of withholding tax from wages
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 1309. Requirement of withholding tax from wages. A tax imposed
pursuant to the authority of this article shall provide that the tax
shall be withheld from the wages of city residents in the same manner
and subject to the same requirements, to the greatest extent possible,
as provided in sections six hundred seventy-one through six hundred
seventy-eight of this chapter except that the term "aggregate amount"
contained in paragraphs one, two and three of subsection (a) of section
six hundred seventy-four of this chapter shall mean the aggregate of the
aggregate amounts of New York state personal income tax, city personal
income tax on residents and city earnings tax on nonresidents authorized
pursuant to article two-E of the general city law required to be
deducted and withheld and provided, however, that the provisions of such
paragraphs shall not be applicable to employer's returns required to be
filed with respect to taxes required to be deducted and withheld during
the calendar year nineteen hundred seventy-six, but such returns shall
be required to be filed with the state tax commission at the times and
in the manner provided for in subdivision (a) of section fifty-four
contained in section twenty-five-a of the general city law except the
term "administrator" in such subdivision shall be read as "state tax
commission."