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This entry was published on 2014-09-22
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SECTION 1329
Requirement of withholding tax from wages
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 1329. Requirement of withholding tax from wages. (a) A city income
tax surcharge imposed pursuant to the authority of this article shall
provide that such 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 authorized pursuant to
article thirty of this chapter, city income tax surcharge on residents
authorized pursuant to this article, city earnings tax on nonresidents
authorized pursuant to article two-E of the general city law and city
earnings tax on nonresidents authorized pursuant to article thirty-B of
this chapter required to be deducted and withheld.

(b) Withholding of tax on wages shall commence (i) in the case of a
local law enacted in accordance with the requirements of paragraph (i)
of subsection (c) of section thirteen hundred twenty-one of this
article, not later than January first, nineteen hundred eighty-five, and
(ii) in the case of a local law enacted in accordance with the
requirements of paragraph (ii) of such subsection, not later than the
effective date of such local law or ninety days after the date of
enactment of such local law, whichever is later.