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New York · Through 2026-09-11

N.Y. Yonkers income tax surcharge § 15-105: Withholding tax from wages

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Where this section sits in the code
  1. Yonkers income tax surcharge
  2. Article 9. Income Tax Surcharge

§ 15-105. Withholding tax from wages.

Withholding of the City of Yonkers income tax surcharge from the wages

of City of Yonkers residents shall commence January 1, 1985. With

respect to payment of such wages made after December 31, 1984, a City of

Yonkers income tax surcharge shall be withheld from all wages of City of

Yonkers residents in the same manner and subject to the same

requirements, to the greatest extent possible, as is provided in § 671

through and including § 678 of the New York State Tax Law, except that

the term "aggregate amount" contained in § 674(a)(1), (2), (3) and (4)

of the New York State Tax Law shall mean the aggregate of the aggregate

amounts of New York State personal income tax, city personal income tax

on residents authorized pursuant to Article 30 of the New York State Tax

Law, City of Yonkers income tax surcharge on residents pursuant to this

article, city earnings tax on nonresidents authorized pursuant to

Article 2-E of the General City Law and City of Yonkers earnings tax on

nonresidents pursuant to Article X of this chapter to be deducted and

withheld.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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