New York Statutes
§ 55 — Employer's liability for withheld taxes
New York § 55
JurisdictionNew York
Law GCTGeneral City
Part 4Withholding of Tax
Art. 2-DCity Personal Income Tax On Residents
This text of New York § 55 (Employer's liability for withheld taxes) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. General City § 55 (2026).
Text
§ 55. Employer's liability for withheld taxes.-- Every employer\nrequired to deduct and withhold tax under this local law is hereby made\nliable for such tax. For purposes of assessment and collection, any\namount required to be withheld and paid over to the administrator, and\nany additions to tax, penalties and interest with respect thereto, shall\nbe considered the tax of the employer. Any amount of tax actually\ndeducted and withheld under this local law shall be held to be a special\nfund in trust for the city. No employee shall have any right of action\nagainst his employer in respect to any moneys deducted and withheld from\nhis wages and paid over to the administrator in compliance or in\nintended compliance with this local law.\n
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Bluebook (online)
New York § 55, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/GCT/55.