N.Y. Yonkers income tax surcharge § 15-121: Withholding tax from wages

§ 15-121. Withholding tax from wages.

Withholding of the City of Yonkers earnings tax on nonresidents' wages

shall commence on November 1, 1984. With respect to payment of wages

made on or after November 1, 1984, the provisions contained in Part V of

Article 22 of the New York State Tax Law relating to withholding of tax

on wages shall be applicable with the same force and effect as if those

provisions had been incorporated in full in this section and had

expressly referred to the tax imposed by this article, except where

inconsistent with the provisions of this article, except that the term

"aggregate amount" contained in Subdivision (a)(1), (2), (3) and (4) of

§ 674 of the Tax Law shall mean the aggregate of the aggregate amounts

of New York State personal income tax, city earnings tax on nonresidents

authorized pursuant to Article 2-E of the General City Law or Article

30-B of the New York State Tax Law, city personal income tax on

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

Law or city income tax surcharge authorized pursuant to Article 30-A of

the New York State Tax Law required to be deducted and withheld.