New York § 15-105 Withholding tax from wages

New York Statutes

§ 15-105 — Withholding tax from wages

New York § 15-105

Law YTSYonkers income tax surcharge

Art. 9Income Tax Surcharge

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Bluebook

N.Y. Yonkers income tax surcharge § 15-105 (2026).

Text

  § 15-105. Withholding tax from wages.\n  Withholding of the City of Yonkers income tax surcharge from the wages\nof City of Yonkers residents shall commence January 1, 1985. With\nrespect to payment of such wages made after December 31, 1984, a City of\nYonkers income tax surcharge shall be withheld from all wages of City of\nYonkers residents in the same manner and subject to the same\nrequirements, to the greatest extent possible, as is provided in § 671\nthrough and including § 678 of the New York State Tax Law, except that\nthe term "aggregate amount" contained in § 674(a)(1), (2), (3) and (4)\nof the New York State Tax Law shall mean the aggregate of the aggregate\namounts of New York State personal income tax, city personal income tax\non residents authorized pursuant to Article 30

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§ 15-105. Withholding tax from wages.\n Withholding of the City of Yonkers income tax surcharge from the wages\nof City of Yonkers residents shall commence January 1, 1985. With\nrespect to payment of such wages made after December 31, 1984, a City of\nYonkers income tax surcharge shall be withheld from all wages of City of\nYonkers residents in the same manner and subject to the same\nrequirements, to the greatest extent possible, as is provided in § 671\nthrough and including § 678 of the New York State Tax Law, except that\nthe term "aggregate amount" contained in § 674(a)(1), (2), (3) and (4)\nof the New York State Tax Law shall mean the aggregate of the aggregate\namounts of New York State personal income tax, city personal income tax\non residents authorized pursuant to Article 30 of the New York State Tax\nLaw, City of Yonkers income tax surcharge on residents pursuant to this\narticle, city earnings tax on nonresidents authorized pursuant to\nArticle 2-E of the General City Law and City of Yonkers earnings tax on\nnonresidents pursuant to Article X of this chapter to be deducted and\nwithheld.\n