N.Y. General City Law art. 2-D, § 51: Requirement of withholding tax from wages

§ 51. Requirement of withholding tax from wages.--(a) General.--On or

after the first payroll period beginning forty-five days after the date

this local law becomes effective, every employer maintaining an office

or transacting business within this state and making payment of any

wages taxable under this local law 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 under this local law resulting from the

inclusion in the employee's city adjusted gross income of his wages

received during such calendar year. The method of determining the amount

to be withheld shall be prescribed by regulations of the administrator

with due regard to the city withholding exemptions of the employee and

the sum of any credits allowable against his tax. This section shall not

apply to payments by the United States for service in the armed forces

of the United States.

(b) Withholding exemptions.--For purposes of this section:

(1) An employee shall be entitled to the same number of city

withholding exemptions as the number of withholding exemptions to which

he is entitled for federal income tax withholding purposes. An employer

may rely upon the number of federal withholding exemptions claimed by

the employee, except where the employee claims a different number of

city withholding exemptions.

(2) The amount of each city exemption shall be six hundred dollars.