New York § 15-121 Withholding tax from wages

New York Statutes

§ 15-121 — Withholding tax from wages

New York § 15-121

Law YTSYonkers income tax surcharge

Art. 10Earnings Tax On Nonresidents

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N.Y. Yonkers income tax surcharge § 15-121 (2026).

Text

  § 15-121. Withholding tax from wages.\n  Withholding of the City of Yonkers earnings tax on nonresidents' wages\nshall commence on November 1, 1984. With respect to payment of wages\nmade on or after November 1, 1984, the provisions contained in Part V of\nArticle 22 of the New York State Tax Law relating to withholding of tax\non wages shall be applicable with the same force and effect as if those\nprovisions had been incorporated in full in this section and had\nexpressly referred to the tax imposed by this article, except where\ninconsistent with the provisions of this article, except that the term\n"aggregate amount" contained in Subdivision (a)(1), (2), (3) and (4) of\n§ 674 of the Tax Law shall mean the aggregate of the aggregate amounts\nof New York State personal income tax, city

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§ 15-121. Withholding tax from wages.\n Withholding of the City of Yonkers earnings tax on nonresidents' wages\nshall commence on November 1, 1984. With respect to payment of wages\nmade on or after November 1, 1984, the provisions contained in Part V of\nArticle 22 of the New York State Tax Law relating to withholding of tax\non wages shall be applicable with the same force and effect as if those\nprovisions had been incorporated in full in this section and had\nexpressly referred to the tax imposed by this article, except where\ninconsistent with the provisions of this article, except that the term\n"aggregate amount" contained in Subdivision (a)(1), (2), (3) and (4) of\n§ 674 of the Tax Law shall mean the aggregate of the aggregate amounts\nof New York State personal income tax, city earnings tax on nonresidents\nauthorized pursuant to Article 2-E of the General City Law or Article\n30-B of the New York State Tax Law, city personal income tax on\nresidents authorized pursuant to Article 30 of the New York State Tax\nLaw or city income tax surcharge authorized pursuant to Article 30-A of\nthe New York State Tax Law required to be deducted and withheld.\n