§ 1329 — Requirement of withholding tax from wages

New York § 1329

• Jurisdiction: New York
• Law TAX: Tax
• Art. 30-A: City Income Tax Surcharge

Text

§ 1329. Requirement of withholding tax from wages. (a) A city income\ntax surcharge imposed pursuant to the authority of this article shall\nprovide that such tax shall be withheld from the wages of city residents\nin the same manner and subject to the same requirements, to the greatest\nextent possible, as provided in sections six hundred seventy-one through\nsix hundred seventy-eight of this chapter except that the term\n"aggregate amount" contained in paragraphs one, two and three of\nsubsection (a) of section six hundred seventy-four of this chapter shall\nmean the aggregate of the aggregate amounts of New York state personal\nincome tax, city personal income tax on residents authorized pursuant to\narticle thirty of this chapter, city income tax surcharge on residents\nauthorized pursuant to this article, city earnings tax on nonresidents\nauthorized pursuant to article two-E of the general city law and city\nearnings tax on nonresidents authorized pursuant to article thirty-B of\nthis chapter required to be deducted and withheld.\n (b) Withholding of tax on wages shall commence (i) in the case of a\nlocal law enacted in accordance with the requirements of paragraph (i)\nof subsection (c) of section thirteen hundred twenty-one of this\narticle, not later than January first, nineteen hundred eighty-five, and\n(ii) in the case of a local law enacted in accordance with the\nrequirements of paragraph (ii) of such subsection, not later than the\neffective date of such local law or ninety days after the date of\nenactment of such local law, whichever is later.\n