N.Y. Tax Law § 854: Payment of tax

§ 854. Payment of tax. Employers with payroll expense. The tax imposed

on the payroll expense of electing employers under section eight hundred

fifty-two of this article must be paid at the same time the electing

employer is required to remit payments under section six hundred

seventy-four of this chapter; provided however, that electing employers

subject to the provisions in section nine of this chapter must pay the

tax on the payroll expense at the same time as the withholding tax

remitted under the electronic payment reporting system and the

electronic funds transfer system authorized by section nine of this

chapter.