N.Y. Tax Law § 677: Designation of third parties to perform acts required of employers

§ 677. Designation of third parties to perform acts required of

employers.--In case a fiduciary, agent, or other person has the control,

receipt, custody, or disposal of, or pays the wages of an employee or

group of employees, employed by one or more employers, the tax

commission, under regulations promulgated by it, is authorized to

designate such fiduciary, agent, or other person to perform such acts as

are required of employers under this article and as the tax commission

may specify. Except as may be otherwise prescribed by the tax

commission, all provisions of law (including penalties) applicable in

respect of an employer shall be applicable to a fiduciary, agent, or

other person so designated but, except as so provided, the employer for

whom such fiduciary, agent, or other person acts shall remain subject to

the provisions of law (including penalties) applicable in respect of

employers.