2019 New York Laws
TAX - Tax
Article 30-A - City Income Tax Surcharge
1329 - Requirement of Withholding Tax From Wages.

§  1329. Requirement of withholding tax from wages.  (a) A city income
tax surcharge imposed pursuant to the authority of  this  article  shall
provide that such tax shall be withheld from the wages of city residents
in the same manner and subject to the same requirements, to the greatest
extent possible, as provided in sections six hundred seventy-one through
six   hundred  seventy-eight  of  this  chapter  except  that  the  term
"aggregate amount"  contained  in  paragraphs  one,  two  and  three  of
subsection (a) of section six hundred seventy-four of this chapter shall
mean  the  aggregate of the aggregate amounts of New York state personal
income tax, city personal income tax on residents authorized pursuant to
article thirty of this chapter, city income tax surcharge  on  residents
authorized  pursuant  to this article, city earnings tax on nonresidents
authorized pursuant to article two-E of the general city  law  and  city
earnings  tax on nonresidents authorized pursuant to article thirty-B of
this chapter required to be deducted and withheld.
  (b) Withholding of tax on wages shall commence (i) in the  case  of  a
local  law  enacted in accordance with the requirements of paragraph (i)
of subsection  (c)  of  section  thirteen  hundred  twenty-one  of  this
article, not later than January first, nineteen hundred eighty-five, and
(ii)  in  the  case  of  a  local  law  enacted  in  accordance with the
requirements of paragraph (ii) of such subsection, not  later  than  the
effective  date  of  such  local  law  or  ninety days after the date of
enactment of such local law, whichever is later.