N.Y. Tax Law § 1341: Withholding requirement

§ 1341. Withholding requirement. Withholding of tax on wages shall

commence (i) in the case of a local law enacted in accordance with the

requirements of paragraph (i) of subsection (b) of section thirteen

hundred forty of this article, not later than January first, nineteen

hundred eighty-five, and (ii) in the case of a local law enacted in

accordance with the requirements of paragraph (ii) of such subsection,

not later than the effective date of such local law or ninety days after

the date of enactment of such local law, whichever is later.