N.Y. General City Law art. 2-D, § 55: Employer's liability for withheld taxes

§ 55. Employer's liability for withheld taxes.-- Every employer

required to deduct and withhold tax under this local law is hereby made

liable for such tax. For purposes of assessment and collection, any

amount required to be withheld and paid over to the administrator, 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 local law shall be held to be a special

fund in trust for the city. 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 administrator in compliance or in

intended compliance with this local law.