New York Statutes
§ 15-105 — Withholding tax from wages
§ 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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Nearby Sections
15
§ 15-100
Persons subject to tax surcharge§ 15-101
Net state tax§ 15-102
Filing of returns§ 15-103
Change of residency status§ 15-104
Estimated tax§ 15-105
Withholding tax from wages§ 15-106
Credit for tax withheld§ 15-107
Enforcement with other taxes§ 15-109
Combined filings§ 15-111
Amount of surcharge§ 15-112
(Reserved)§ 15-113
(Reserved)§ 15-114
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