N.Y. Tax Law § 1309: Requirement of withholding tax from wages

§ 1309. Requirement of withholding tax from wages. A tax imposed

pursuant to the authority of this article shall provide that the 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 and city earnings tax on nonresidents authorized

pursuant to article two-E of the general city 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 state tax commission at the times and

in the manner provided for in subdivision (a) of section fifty-four

contained in section twenty-five-a of the general city law except the

term "administrator" in such subdivision shall be read as "state tax

commission."