New York § 676 Employer's failure to withhold

New York Statutes

§ 676 — Employer's failure to withhold

New York § 676

Law TAXTax

Part 5Withholding of Tax

Art. 22Personal Income Tax

This text of New York § 676 (Employer's failure to withhold) 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 § 676 (2026).

Text

  § 676. 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

Free access — add to your briefcase to read the full text and ask questions with AI

§ 676. 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