New York Statutes
§ 675 — Employer's liability for withheld taxes
New York § 675
This text of New York § 675 (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. Tax § 675 (2026).
Text
§ 675. Employer's liability for withheld taxes.--Every employer\nrequired to deduct and withhold tax under this article is hereby made\nliable for such tax. For purposes of assessment and collection, any\namount required to be withheld and paid over to the tax commission, 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 article shall be held to be a special\nfund in trust for the tax commission. No employee shall have any right\nof action against his employer in respect to any moneys deducted and\nwithheld from his wages and paid over to the tax commission in\ncompliance or in intended compliance with this article.\n
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Nearby Sections
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New York § 675, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/675.