New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-54 - Employer's Return and Payment of Withheld Taxes.

(b) Combined returns. The administrator may by regulation provide for
the filing of one return which shall include the return required to be
filed under this section, together with the employer's return required
to be filed under any local law imposing a tax on earnings of
nonresidents of the city adopted by the city pursuant to authority
granted by the general city law.
(c) Deposit in trust for city. Whenever any employer fails to collect,
truthfully account for, pay over the tax, or make returns of the tax as
required in this section, the administrator may serve a notice requiring
such employer to collect the taxes which become collectible after
service of such notice, to deposit such taxes in a bank approved by the
administrator, in a separate account, in trust for the city and payable
to the administrator, and to keep the amount of such tax in such account
until payment over to the administrator. Such notice shall remain in
effect until a notice of cancellation is served by the administrator.

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