N.Y. Tax Law § 851: Employer election

§ 851. Employer election. (a) Any employer who employs covered

employees in the state shall be allowed to make an annual election to be

taxed under this article.

(b) In order to be effective, the annual election must be made by (1)

if the employer is not a corporation, by any member, owner, or other

individual with authority to bind the entity or sign returns required

pursuant to section six hundred fifty-three of this chapter; or (2) if

the employer is a for-profit or not-for-profit corporation, by any

officer or manager of the employer who is authorized under the law of

the state where the corporation is incorporated or under the employer's

organizational documents to make the election and who represents to

having such authorization under penalty of perjury; or (3) if the

employer is a trust, by the unanimous consent of all trustees; or (4) if

the employer is a governmental entity, by the chief executive officer of

such governmental entity.

(c) The annual election must be made by December first of each

calendar year and will take effect for the immediately succeeding

calendar year. If an election is made after December first of a

calendar year, it will first take effect in the second succeeding

calendar year.

(d) If an employer determines that the election made pursuant to

subsection (b) of this section was in error and such employer does not

wish to participate in the program for the calendar year and has taken

no action to comply with the requirements of this article, the employer

may revoke the election to participate in the program. For the calendar

year two thousand twenty, such revocation of the employer election may

be made on or before April fifteenth, two thousand twenty. For calendar

years beginning two thousand twenty-one and thereafter, such revocation

of the employer election must be made no later than January fifteenth of

the immediately succeeding calendar year after the employer election was

made.