New York Statutes
§ 853 — Pass through of tax
New York § 853
This text of New York § 853 (Pass through of tax) 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 § 853 (2026).
Text
§ 853. Pass through of tax. An employer cannot deduct from the wages\nor compensation of an employee any amount that represents all or any\nportion of the tax imposed on the employer under this article.\n
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Nearby Sections
8
§ 850
Definitions§ 851
Employer election§ 853
Pass through of tax§ 854
Payment of tax§ 855
Employee creditCite This Page — Counsel Stack
Bluebook (online)
New York § 853, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/853.