N.Y. Tax Law § 673: Credit for tax withheld

§ 673. Credit for tax withheld. Wages upon which tax is required to be

withheld shall be taxable under this article as if no withholding were

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

this article in any calendar year shall be deemed to have been paid to

the tax commission 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

tax commission.