2006 New York Code - Employer\'s Liability For Withheld Taxes.

 
    §  675.  Employer's  liability  for  withheld  taxes.--Every  employer
  required to deduct and withhold tax under this article  is  hereby  made
  liable  for  such  tax.  For  purposes of assessment and collection, any
  amount required to be withheld and paid over to the tax commission,  and
  any additions to tax, penalties and interest with respect thereto, shall
  be  considered  the  tax  of  the  employer.  Any amount of tax actually
  deducted and withheld under this article shall be held to be  a  special
  fund  in  trust for the tax commission. No employee shall have any right
  of action against his employer in respect to  any  moneys  deducted  and
  withheld  from  his  wages  and  paid  over  to  the  tax  commission in
  compliance or in intended compliance with this article.