N.Y. Tax Law § 675: Employer's liability for withheld taxes

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

required to deduct and withhold tax under this article is hereby made

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

amount required to be withheld and paid over to the tax commission, 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 article shall be held to be a special

fund in trust for the tax commission. 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 tax commission in

compliance or in intended compliance with this article.