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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 24
Employer Compensation Expense Program
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SECTION 852
Imposition and rate of tax
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ARTICLE 24
Employer Compensation Expense Program
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SECTION 854
Payment of tax
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SECTION 853
Pass through of tax
Tax (TAX) CHAPTER 60, ARTICLE 24
§ 853. Pass through of tax. 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 the employer under this article.