Legislation

Search OpenLegislation Statutes

The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 22
Personal Income Tax
PART 5
Withholding of Tax
previous
SECTION 675
Employer's liability for withheld taxes
up
PART 5
Withholding of Tax
next
SECTION 677
Designation of third parties to perform acts required of employers
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 676
Employer's failure to withhold
Tax (TAX) CHAPTER 60, ARTICLE 22, PART 5
§ 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 tax so required to be deducted and
withheld shall not be collected from the employer, but the employer
shall not be relieved from liability for any penalties, interest, or
additions to the tax otherwise applicable in respect of such failure to
deduct and withhold.