New York § 673 Credit for tax withheld

New York Statutes

§ 673 — Credit for tax withheld

New York § 673

Law TAXTax

Part 5Withholding of Tax

Art. 22Personal Income Tax

This text of New York § 673 (Credit for tax withheld) 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. Tax § 673 (2026).

Text

  § 673. Credit for tax withheld. Wages upon which tax is required to be\nwithheld shall be taxable under this article as if no withholding were\nrequired, but any amount of tax actually deducted and withheld under\nthis article in any calendar year shall be deemed to have been paid to\nthe tax commission on behalf of the person from whom withheld, and such\nperson shall be credited with having paid that amount of tax for the\ntaxable year beginning in such calendar year. For a taxable year of less\nthan twelve months, the credit shall be made under regulations of the\ntax commission.\n

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§ 673. Credit for tax withheld. Wages upon which tax is required to be\nwithheld shall be taxable under this article as if no withholding were\nrequired, but any amount of tax actually deducted and withheld under\nthis article in any calendar year shall be deemed to have been paid to\nthe tax commission on behalf of the person from whom withheld, and such\nperson shall be credited with having paid that amount of tax for the\ntaxable year beginning in such calendar year. For a taxable year of less\nthan twelve months, the credit shall be made under regulations of the\ntax commission.\n