Section 11-1901
§ 11-1901 Meaning of terms. As used in this chapter, the following
terms shall mean and include:
(a) "Commissioner" means the commissioner of finance of the city
except that with respect to taxes imposed for any taxable year beginning
on or after January first, nineteen hundred seventy-six, such term shall
mean state tax commission.
(b) "Payroll period" and "employer" mean the same as payroll period
and employer as defined in subsections (b) and (d) of section
thirty-four hundred one of the internal revenue code, and "employee"
shall also include all those included as employees in subsection (c) of
such section of such code.
(c) "Commissioner of finance" means the commissioner of finance of the
city.
(d) "This state" means the state of New York.
* (e) "Wages" means wages as defined in subsection (a) of section
thirty-four hundred one of the internal revenue code, except that (1)
wages shall not include payments for active service as a member of the
armed forces of the United States and shall not include, in the case of
a nonresident individual or partner of a partnership doing an insurance
business as a member of the New York insurance exchange described in
section six thousand two hundred one of the insurance law, any item of
income, gain, loss or deduction of such business which is such
individual's distributive or pro rata share for federal income tax
purposes or which such individual is required to take into account
separately for federal income tax purposes, and (2) wages shall include
(i) the amount of member or employee contributions to a retirement
system or pension fund picked up by the employer pursuant to subdivision
f of section five hundred seventeen or subdivision d of section six
hundred thirteen of the retirement and social security law or section
13-225.1, 13-327.1, 13-125.1, 13-125.2 or 13-521.1 of title thirteen of
the code or subdivision nineteen of section twenty-five hundred
seventy-five of the education law, (ii) the amount deducted or deferred
from an employee's salary under a flexible benefits program established
pursuant to section twenty-three of the general municipal law or section
one thousand two hundred ten-a of the public authorities law, (iii) the
amount by which an employee's salary is reduced pursuant to the
provisions of subdivision b of section 12-126.1 and subdivision b of
section 12-126.2 of title twelve of the code, and (iv) the amount of
member or employee contributions to a retirement system or pension fund
picked up or paid by the employer for members of the Manhattan and Bronx
surface transportation authority pension plan and treated as employer
contributions in determining income tax treatment under section 414(h)
of the Internal Revenue Code.
* NB Expires per ch. 681/92 § 16
* (e) "Wages" means wages as defined in subsection (a) of section
thirty-four hundred one of the internal revenue code, except that (1)
wages shall not include payments for active service as a member of the
armed forces of the United States and shall not include, in the case of
a nonresident individual or partner of a partnership doing an insurance
business as a member of the New York insurance exchange described in
section six thousand two hundred one of the insurance law, any item of
income, gain, loss or deduction of such business which is such
individual's distributive or pro rata share for federal income tax
purposes or which such individual is required to take into account
separately for federal income tax purposes, and (2) wages shall include
(i) the amount of member or employee contributions to a retirement
system or pension fund picked up by the employer pursuant to subdivision
f of section five hundred seventeen or subdivision d of section six
hundred thirteen of the retirement and social security law or section
13-225.1, 13-327.1 or 13-125.1 of title thirteen of the code, (ii) the
amount deducted or deferred from an employee's salary under a flexible
benefits program established pursuant to section twenty-three of the
general municipal law or section one thousand two hundred ten-a of the
public authorities law, (iii) the amount by which an employee's salary
is reduced pursuant to the provisions of subdivision b of section
12-126.1 and subdivision b of section 12-126.2 of title twelve of the
code, and (iv) the amount of member or employee contributions to a
retirement system or pension fund picked up or paid by the employer for
members of the Manhattan and Bronx surface transportation authority
pension plan and treated as employer contributions in determining income
tax treatment under section 414(h) of the Internal Revenue Code.
* NB Effective per ch. 681/92 § 16
(f) "Net earnings from self-employment" means the same as net earnings
from self-employment as defined in subsection (a) of section fourteen
hundred two of the internal revenue code, except that the deduction for
wages and salaries paid or incurred for the taxable year which is not
allowed pursuant to section two hundred eighty C of such code shall be
allowed, and except that an estate or trust shall be deemed to have net
earnings from self-employment determined in the same manner as if it
were an individual subject to the tax on self-employment income imposed
by section fourteen hundred one of the internal revenue code diminished
by: (1) the amount of any deduction allowed by subsection (c) of section
six hundred forty-two of the internal revenue code and (2) the
deductions allowed by sections six hundred fifty-one and six hundred
sixty-one of said code to the extent that they represent distributions
or payments to a resident of the city. However, "trade or business" as
used in subsection (a) of section fourteen hundred two of such code
shall mean the same as trade or business as defined in subsection (c) of
section fourteen hundred two of such code, except that paragraphs four,
five and six of such subsection shall not apply in determining net
earnings from self-employment taxable under this chapter. Provided,
however, in the case of a nonresident individual or partner of a
partnership doing an insurance business described in section six
thousand two hundred one of the insurance law, any item of income, gain,
loss or deduction of such business which is the individual's
distributive or pro rata share for federal income tax purposes or which
the individual is required to take into account separately for federal
income tax purposes shall not be considered to be "net earnings from
self-employment".
(g) "Taxable year" means the taxpayer's taxable year for federal
income tax purposes.
(h) Resident individual. A resident individual means an individual:
(1) who is domiciled in the city, unless (A) he or she maintains no
permanent place of abode in the city, maintains a permanent place of
abode elsewhere, and spends in the aggregate not more than thirty days
of the taxable year in the city, or (B) (i) within any period of five
hundred forty-eight consecutive days he or she is present in a foreign
country or countries for at least four hundred fifty days, and (ii)
during such period of five hundred forty-eight consecutive days he or
she is not present in the city for more than ninety days and does not
maintain a permanent place of abode in the city at which his or her
spouse (unless such spouse is legally separated) or minor children are
present for more than ninety days, and (iii) during any period of less
than twelve months which would be treated as a separate taxable period
pursuant to section 11-1919 of this chapter, and which period is
contained within such period of five hundred forty-eight consecutive
days, he or she is present in the city for a number of days which does
not exceed an amount which bears the same ratio to ninety as the number
of days contained in such period of less than twelve months bears to
five hundred forty-eight, or
(2) who is not domiciled in the city but maintains a permanent place
of abode in the city and spends in the aggregate more than one hundred
eighty-three days of the taxable year in the city, unless such
individual is in active service in the armed forces of the United
States.
(i) Nonresident individual. A nonresident individual means an
individual who is not a resident.
(j) Resident estate or trust. A resident estate or trust means:
(1) the estate of a decedent who at his or her death was domiciled in
the city,
(2) a trust, or a portion of a trust, consisting of property
transferred by will of a decedent who at his or her death was domiciled
in the city, or
(3) a trust, or portion of a trust, consisting of the property of:
(A) a person domiciled in the city at the time such property was
transferred to the trust, if such trust or portion of a trust was then
irrevocable, or if it was then revocable and has not subsequently become
irrevocable; or
(B) a person domiciled in the city at the time such trust, or portion
of a trust, became irrevocable, if it was revocable when such property
was transferred to the trust but has subsequently become irrevocable.
For the purposes of the foregoing, a trust or portion of a trust is
revocable if it is subject to a power, exercisable immediately or at any
future time, to revest title in the person whose property constitutes
such trust or portion of a trust, and a trust or portion of a trust
becomes irrevocable when the possibility that such power may be
exercised has been terminated.
(k) Nonresident estate or trust. A nonresident estate or trust means
an estate or trust which is not a resident.
(l) Unless a different meaning is clearly required, any terms used in
this chapter shall have the same meaning as when used in a comparable
context in the laws of the United States relating to federal taxes but
such meaning shall be subject to the exceptions or modifications
prescribed in or pursuant to article two-E of the general city law or by
the laws of this state. Any reference in this chapter to the internal
revenue code, the internal revenue code of nineteen hundred eighty-six
or to the laws of the United States shall mean the provisions of the
internal revenue code of nineteen hundred eighty-six (unless a reference
to the internal revenue code of nineteen hundred fifty-four is clearly
intended), and amendments thereto, and other provisions of the laws of
the United States relating to federal taxes, as the same are included in
the appendix and supplement to the appendix to this chapter. (The
quotation of the aforesaid laws of the United States is intended to make
them a part of this chapter and to avoid constitutional uncertainties
which might result if such laws were merely incorporated by reference.
The quotation of a provision of the federal internal revenue code or of
any other law of the United States shall not necessarily mean that it is
applicable to or has relevance to this chapter).
(m) With respect to any taxable year beginning in nineteen hundred
seventy, until and including the thirty-first day of December, nineteen
hundred seventy-one, "administrator" shall be read as "state tax
commission"; "administrative agencies of the city" shall be read as
"administrative agencies of the state"; "depositories or financial
agents of the city" shall be read as "depositories or financial agents
of the state"; "officers or employees of the department of finance of
the city" shall be read as "officers or employees of the state
department of taxation and finance"; in sections 11-1934, 11-1936,
11-1939, and 11-1942 of this chapter (except for the last sentence
thereof) of this chapter "city" shall be read as "state"; "corporation
counsel or other appropriate officer of the city" or "corporation
counsel of the city" shall be read as "state attorney general"; and the
words "it" or "its" shall apply instead of the pronouns used where the
reference is to tax commission. Provided, however, with respect to
declarations of estimated tax and payments of such tax and the
withholding tax requirements, until and including the thirty-first day
of December, nineteen hundred seventy-one, any such terms shall be so
read with respect to any taxable year or other period beginning in
nineteen hundred seventy-one.
(n) The term "partnership" shall include, unless a different meaning
is clearly required, a subchapter K limited liability company. The term
"subchapter K limited liability company" shall mean a limited liability
company classified as a partnership for federal income tax purposes. The
term "limited liability company" means a domestic limited liability
company or a foreign limited liability company, as defined in section
one hundred two of the limited liability company law, a limited
liability investment company formed pursuant to section five hundred
seven of the banking law, or a limited liability trust company formed
pursuant to section one hundred two-a of the banking law.
Section 11-1902
§ 11-1902 Persons subject to tax. (a) Imposition of tax. (1) A tax is
hereby imposed for each taxable year ending on or after July first,
nineteen hundred sixty-six and on or before December thirty-first,
nineteen hundred seventy and for each taxable year beginning after
December thirty-first, nineteen hundred ninety-nine, on the wages earned
and net earnings from self-employment, within the city, of every
nonresident individual, estate and trust which shall comprise:
(i) A tax at the rate of one-fourth of one per cent on all wages.
(ii) A tax at the rate of three-eighths of one per cent on all net
earnings from self-employment.
(2) For each taxable year beginning on or after January first,
nineteen hundred seventy-one and ending on or before December
thirty-first, nineteen hundred ninety-nine, a tax is hereby imposed on
the wages earned, and net earnings from self-employment, within the
city, of every nonresident individual, estate and trust which shall
comprise:
(i) A tax at the rate of forty-five hundredths of one per cent on all
wages.
(ii) A tax at the rate of sixty-five hundredths of one per cent on all
net earnings from self-employment.
(3) For each taxable year beginning in nineteen hundred seventy and
ending in nineteen hundred seventy-one, two tentative taxes shall be
computed, the first as provided in paragraph one of this subdivision and
the second as provided in paragraph two of this subdivision, and the tax
for each such year shall be the sum of that proportion of each tentative
tax which the number of days in nineteen hundred seventy and the number
of days in nineteen hundred seventy-one, respectively, bears to the
number of days in the entire taxable year.
(4) For each taxable year beginning in nineteen hundred ninety-nine
and ending in two thousand, two tentative taxes shall be computed, the
first as provided in paragraph two of this subdivision and the second as
provided in paragraph one of this subdivision, and the tax for each such
year shall be the sum of that proportion of each tentative tax which the
number of days in nineteen hundred ninety-nine and the number of days in
two thousand, respectively, bears to the number of days in the entire
taxable year.
(b) Exclusion. (1) In computing the amount of wages and net earnings
from self-employment taxable under subdivision (a) of this section,
there shall be allowed an exclusion against the total of wages and net
earnings from self-employment in accordance with the following table:
Total of wages and net earnings
from self-employment Exclusion allowable
Not over $10,000 $3,000
Over $10,000 but not over $20,000 $2,000
Over $20,000 but not over $30,000 $1,000
Over $30,000 None
(2) The exclusion allowable shall be applied pro rata against wages
and net earnings from self-employment.
(3) For taxable periods of less than one year, the exclusion allowable
shall be prorated pursuant to regulations of the commissioner.
(c) Limitation. In no event shall a taxpayer be subject to the tax
under this chapter in an amount greater than such taxpayer would be
required to pay if such taxpayer were a resident of the city and subject
to a tax on personal income of residents of the city adopted by the city
pursuant to authority granted by the general city law or the tax law.
Section 11-1903
§ 11-1903 Taxable years to which tax imposed by this chapter applies;
tax for taxable years beginning prior to and ending after July first,
nineteen hundred sixty-six. (a) General. The tax imposed by this chapter
is imposed for each taxable year beginning with taxable years ending on
or after July first, nineteen hundred sixty-six.
(b) Alternate methods for determining tax for taxable years ending on
or after July first, nineteen hundred sixty-six. (1) The tax for any
taxable year ending on or after July first, nineteen hundred sixty-six
and on or before June thirtieth, nineteen hundred sixty-seven, shall be
the same part of the tax which would have been imposed had this chapter
been in effect for the entire taxable year as the number of months (or
major portions thereof) of the taxable year occurring after July first,
nineteen hundred sixty-six is of the number of months (or major portions
thereof) in the taxable year.
(2)(i) In lieu of the method of computation of tax prescribed in
paragraph one of this subdivision, if the taxpayer maintains adequate
records for any taxable year ending on or after July first, nineteen
hundred sixty-six and on or before June thirtieth, nineteen hundred
sixty-seven, the tax for such taxable year, at the election of the
taxpayer, may be computed on the basis of the wages which the taxpayer
would have reported had he or she filed a federal income tax return for
a taxable year beginning July first, nineteen hundred sixty-six, and
ending with the close of such taxable year ending on or before June
thirtieth, nineteen hundred sixty-seven, and the net earnings from
self-employment which the taxpayer would have reported for federal
income tax purposes had he or she filed a self-employment tax return for
a taxable year beginning July first, nineteen hundred sixty-six and
ending with the close of such taxable year ending on or before June
thirtieth, nineteen hundred sixty-seven.
(ii) For purposes of this paragraph, the exclusions allowable under
section 11-1902 of this subchapter shall be reduced by a fraction, the
numerator of which is the number of months (or major portions thereof)
of the taxable year occurring before July first, nineteen hundred
sixty-six, and the denominator of which is the number of months (or
major portions thereof) in the taxable year. Except as provided in this
paragraph, the tax for such period ending on or before June thirtieth,
nineteen hundred sixty-seven, shall be computed in accordance with the
other provisions of this chapter.
Section 11-1904
§ 11-1904 Allocation to the city. (a) General. If net earnings from
self-employment are derived from services performed, or from sources,
within and without the city, there shall be allocated to the city a fair
and equitable portion of such earnings.
(b) Allocation of net earnings from self-employment.
(1) Place of business. If a taxpayer has no regular place of business
outside the city all of his or her net earnings from self-employment
shall be allocated to the city.
(2) Allocation by taxpayer's books. The portion of net earnings from
self-employment allocable to the city may be determined from the books
and records of a taxpayer's trade or business, if the methods used in
keeping such books and the accuracy thereof are approved by the
commissioner as fairly and equitably reflecting net earnings from
self-employment within the city.
(3) Allocation by formula. If paragraph two of this subdivision does
not apply to the taxpayer, the portion of net earnings from
self-employment allocable to the city shall be determined by multiplying
(A) net earnings from self-employment within and without the city, by
(B) the average of the following three percentages:
(i) Property percentage. The percentage computed by dividing (A) the
average of the value, at the beginning and end of the taxable year, of
real and tangible personal property connected with net earnings from
self-employment and located within the city, by (B) the average of the
value, at the beginning and end of the taxable year, of all real and
tangible personal property connected with the net earnings from
self-employment and located both within and without the city. For this
purpose, real property shall include real property whether owned or
rented.
(ii) Payroll percentage. The percentage computed by dividing (A) the
total wages, salaries and other personal service compensation paid or
incurred during the taxable year to employees in connection with the net
earnings from self-employment derived from a trade or business carried
on within the city, by (B) the total of all wages, salaries and other
personal service compensation paid or incurred during the taxable year
to employees in connection with the net earnings from self-employment
derived from a trade or business carried on both within and without the
city.
(iii) Gross income percentage. The percentage computed by dividing (A)
the gross sales or charges for services performed by or through an
agency located within the city, by (B) the total of all gross sales or
charges for services performed within and without the city. The sales or
charges to be allocated to the city shall include all sales negotiated
or consummated, and charges for services performed, by an employee,
agent, agency or independent contractor chiefly situated at, connected
by contract or otherwise with, or sent out from, offices or other
agencies of the trade or business from which a taxpayer is deriving net
earnings from self-employment, situated within the city.
(c) Other allocation methods. The portion of net earnings from
self-employment allocable to the city shall be determined in accordance
with rules and regulations of the commissioner if it shall appear to the
commissioner that the net earnings from self-employment are not fairly
and equitably reflected under the provisions of subdivision (b) of this
section.
(d) Special rules for real estate. Income and deductions from the
rental of real property and gain and loss from the sale, exchange or
other disposition of real property, shall not be subject to allocation
under subdivision (b) or (c) of this section, but shall be considered as
entirely derived from or connected with the place in which such property
is located.
Section 11-1905
§ 11-1905 Accounting periods and methods. (a) Accounting periods. A
taxpayer's taxable year under this chapter shall be the same as his or
her taxable year for federal income tax purposes.
(b) Change of accounting periods. If a taxpayer's taxable year is
changed for federal income tax purposes, his or her taxable year for
purposes of this chapter shall be similarly changed. If a taxable period
of less than twelve months results from a change of taxable year, the
exclusion allowable under section 11-1902 of this subchapter shall be
prorated under regulations of the commissioner.
(c) Accounting methods. A taxpayer's method of accounting under this
chapter shall be the same as his or her method of accounting for federal
income tax purposes. In the absence of any method of accounting for
federal income tax purposes, net earnings from self-employment within
the city shall be computed under such method as in the opinion of the
commissioner clearly reflects net earnings from self-employment within
the city.
(d) Change of accounting methods. (1) If a taxpayer's method of
accounting is changed for federal income tax purposes, his or her method
of accounting for purposes of this chapter shall be similarly changed.
(2) If a taxpayer's method of accounting is changed, other than from
an accrual to an installment method, any additional tax which results
from adjustments determined to be necessary solely by reason of the
change shall not be greater than if such adjustments were ratably
allocated and included for the taxable year of the change and the
preceding taxable years, beginning after July first, nineteen hundred
sixty-six, not in excess of two, during which the taxpayer used the
method of accounting from which the change is made.
(3) If a taxpayer's method of accounting is changed from an accrual to
an installment method, any additional tax for the year of such change of
method and for any subsequent year which is attributable to the receipt
of installment payments properly accrued in a prior year, shall be
reduced by the portion of tax for any prior taxable year attributable to
the accrual of such installment payments, in accordance with regulations
of the commissioner.
Section 11-1908
§ 11-1908 Withholding of tax on wages. On or after the first payroll
period beginning August twenty-seventh, nineteen hundred sixty-six,
every employer maintaining an office or transacting business within this
state and making payment of any wages taxable under this chapter shall
deduct and withhold from such wages for each payroll period a tax
computed in such manner as to result, so far as practicable, in
withholding from the employee's wages during each calendar year an
amount substantially equivalent to the tax reasonably estimated to be
due from the employee under this chapter. The method of determining the
amount to be withheld shall be prescribed by regulations of the
commissioner.
Section 11-1909.
§ 11-1909. Withholding of tax on wages for taxable periods commencing
on or after January first, nineteen hundred seventy-six. The provisions
contained in sections 11-1908, 11-1910, 11-1911, 11-1912, 11-1913 and
11-1914 of this subchapter shall not be applicable to taxes imposed for
taxable periods commencing on or after January first, nineteen hundred
seventy-six provided however, with respect to such periods, the
provisions contained in part V of article twenty-two of the tax law
shall be applicable with the same force and effect as if those
provisions had been incorporated in full in this section except where
inconsistent with the provisions of article two-E of the general city
law, except that the term "aggregate amount" contained in paragraphs
one, two and three of subsection (a) of section six hundred seventy-four
of the tax law shall mean the aggregate amounts of New York state
personal income tax, city earnings tax on nonresidents and city personal
income tax on residents authorized pursuant to article thirty of the tax
law required to be deducted and withheld and provided, however, that the
provisions of such paragraphs shall not be applicable to employer's
returns required to be filed with respect to taxes required to be
deducted and withheld during the calendar year nineteen hundred
seventy-six, but such returns shall be required to be filed with the tax
commission at the times and in the manner provided for in subdivision
(a) of section 11-1912 of this chapter, except the term "commission" in
such subdivision shall be read as "tax commission." This section shall
not apply to payments by the United States for service in the armed
forces of the United States so long as the right to require deduction
and withholding of tax from such payments is prohibited by the laws of
the United States. Service in the armed forces of the United States
shall have the same meaning as when used in a comparable context in the
laws of the United States relating to withholding of city income taxes.
Section 11-1910
§11-1910 Information statement for employee. Every employer required
to deduct and withhold tax under this chapter from the wages of an
employee, shall furnish to each such employee in respect of the wages
paid by such employer to such employee during the calendar year on or
before February fifteenth of the succeeding year, or, if his or her
employment is terminated before the close of such calendar year, within
thirty days from the date on which the last payment of the wages is
made, a written statement as prescribed by the commissioner showing the
total amount of wages paid by the employer to the employee, the amount
of wages paid for services performed within the city, the amount
deducted and withheld as tax, and such other information as the
commissioner may prescribe. The written statement required herein may be
furnished to such employee in an electronic format.
Section 11-1911
§ 11-1911 Credit for tax withheld. Wages upon which tax is required to
be withheld shall be taxable under this chapter as if no withholding
were required, but any amount of tax actually deducted and withheld
under this chapter in any calendar year shall be deemed to have been
paid on behalf of the employee from whom withheld, and such employee
shall be credited with having paid that amount of tax in such calendar
year. For a taxable year of less than twelve months, the credit shall be
made under regulations of the commissioner.
Section 11-1912
§ 11-1912 Employer's return and payment of withheld taxes. (a)
General. On or after the first payroll period beginning August
twenty-seventh, nineteen hundred sixty-six, every employer required to
deduct and withhold tax under this chapter shall, for each calendar
month, on or before the fifteenth day of the month following the close
of such calendar month file a withholding return as prescribed by the
commissioner and pay over to the commissioner or to the depository
designated by the commissioner, the taxes so required to be deducted and
withheld, except that for the month of December in any year the returns
shall be filed and the taxes paid on or before January thirty-first of
the succeeding year. Where the aggregate amount required to be deducted
and withheld by any employer under this chapter and under chapter
seventeen of this title is less than twenty-five dollars in a calendar
month and the aggregate of such taxes for the semi-annual period ending
on June thirtieth and December thirty-first can reasonably be expected
to be less than one hundred fifty dollars, the commissioner may, by
regulation, permit an employer to file a return on or before July
thirty-first for the semi-annual period ending on June thirtieth and on
or before January thirty-first for the semi-annual period ending on
December thirty-first. The commissioner may, if he or she believes such
action necessary for the protection of the revenues, require any
employer to make a return and pay to him or her the tax deducted and
withheld at any time, or from time to time. Where the amount of wages
paid by an employer is not sufficient under this chapter and under
chapter seventeen of this title to require the withholding of tax from
the wages of any of his or her employees, the commissioner may, by
regulation, permit such employer to file an annual return on or before
February twenty-eighth of the following calendar year.
(b) Combined returns. The commissioner may by regulation provide for
the filing of one return which shall include the return required to be
filed under this section, together with the employer's return required
to be filed under chapter seventeen of this title.
(c) Deposit in trust for city. Whenever any employer fails to collect,
truthfully account for, pay over the tax, or make returns of the tax as
required in this section, the commissioner may serve a notice requiring
such employer to collect the taxes which become collectible after
service of such notice, to deposit such taxes in a bank approved by the
commissioner, in a separate account, in trust for the city and payable
to the commissioner, and to keep the amount of such tax in such account
until payment over to the commissioner. Such notice shall remain in
effect until a notice of cancellation is served by the commissioner.
Section 11-1913
§ 11-1913 Employer's liability for withheld taxes. Every employer
required to deduct and withhold the tax under this chapter is hereby
made liable for such tax. For purposes of assessment and collection, any
amount required to be withheld and paid over to the commissioner, 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 chapter shall be held to be a special
fund in trust for the city. No employee shall have any right of action
against his or her employer in respect to any monies deducted and
withheld from his or her wages and paid over to the commissioner in
compliance or in intended compliance with this chapter.
Section 11-1914
§ 11-1914 Employer's failure to withhold. If an employer fails to
deduct and withhold the tax, as required, and thereafter the tax against
which such tax may be credited is paid, the tax so required to be
deducted and withheld shall not be collected from the employer, but the
employer shall not be relieved from liability for any penalties,
interest or additions to the tax otherwise applicable in respect of such
failure to deduct and withhold.
Section 11-1915
§ 11-1915 Combined returns, employer's returns and payments. The state
tax commission may require:
(1) The filing of any or all of the following:
(A) A combined return which in addition to the return provided for in
this chapter may also include returns required to be filed under a law
authorized by article thirty of the tax law and under article twenty-two
of the tax law.
(B) A combined employer's return which in addition to the employer's
return provided for by this chapter may also include employer's returns
required to be filed under a law authorized by article thirty of the tax
law and under article twenty-two of the tax law.
(2) Where a combined return or employer's return is required, and with
respect to the payment of estimated tax, the state tax commission may
also require payment of a single amount which shall be the total of the
amounts (total taxes less any credits or refunds) required to be paid
with the returns or employer's returns or in payment of estimated tax
pursuant to the provisions of this chapter, a law authorized by article
thirty of the tax law and pursuant to the provisions of article
twenty-two of the tax law.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.