New York § 56 Employer's failure to withhold

New York Statutes

§ 56 — Employer's failure to withhold

New York § 56

Law GCTGeneral City

Part 4Withholding of Tax

Art. 2-DCity Personal Income Tax On Residents

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Bluebook

N.Y. General City § 56 (2026).

Text

  § 56. Employer's failure to withhold.--If an employer fails to deduct\nand withhold tax as required, and thereafter the tax against which such\ntax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer, but the employer\nshall not be relieved from liability for any penalties, interest, or\nadditions to the tax otherwise applicable in respect of such failure to\ndeduct and withhold.\n

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§ 56. Employer's failure to withhold.--If an employer fails to deduct\nand withhold tax as required, and thereafter the tax against which such\ntax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer, but the employer\nshall not be relieved from liability for any penalties, interest, or\nadditions to the tax otherwise applicable in respect of such failure to\ndeduct and withhold.\n

Nearby Sections

2

§ 56

Employer's failure to withhold

§ 56-A

Use by the state, individuals and corporations outside corporate limits

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Bluebook (online)

New York § 56, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/GCT/56.