N.Y. General City Law art. 2-D, § 53: Credit for tax withheld

§ 53. Credit for tax withheld.-- Wages upon which tax is required to

be withheld shall be taxable under this local law as if no withholding

were required, but any amount of tax actually deducted and withheld

under this local law in any calendar year shall be deemed to have been

paid to the administrator on behalf of the person from whom withheld,

and such person shall be credited with having paid that amount of tax

for the taxable year beginning in such calendar year. For a taxable

year of less than twelve months, the credit shall be made under

regulations of the administrator.