New York Laws
Article 30-A - City Income Tax Surcharge
1329 - Requirement of Withholding Tax From Wages.

(b) Withholding of tax on wages shall commence (i) in the case of a
local law enacted in accordance with the requirements of paragraph (i)
of subsection (c) of section thirteen hundred twenty-one of this
article, not later than January first, nineteen hundred eighty-five, and
(ii) in the case of a local law enacted in accordance with the
requirements of paragraph (ii) of such subsection, not later than the
effective date of such local law or ninety days after the date of
enactment of such local law, whichever is later.

Structure New York Laws