ยง 55. Employer's liability for withheld taxes.-- Every employer
required to deduct and withhold tax under this local law is hereby made
liable for such tax. For purposes of assessment and collection, any
amount required to be withheld and paid over to the administrator, and
any additions to tax, penalties and interest with respect thereto, shall
be considered the tax of the employer. Any amount of tax actually
deducted and withheld under this local law shall be held to be a special
fund in trust for the city. No employee shall have any right of action
against his employer in respect to any moneys deducted and withheld from
his wages and paid over to the administrator in compliance or in
intended compliance with this local law.
Structure New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A - Authorization to Impose Tax.
25-AP1-6 - City Personal Income Tax on Residents
25-A-2 - Persons Subject to Tax.
25-A-5 - Accounting Periods and Methods.
25-A-6 - Resident and Nonresident Defined.
25-A-11 - City Taxable Income of a Resident Individual.
25-A-12 - City Adjusted Gross Income of a Resident Individual.
25-A-13 - City Deduction of a Resident Individual.
25-A-14 - City Standard Deduction of a Resident Individual.
25-A-15 - City Itemized Deduction of a Resident Individual.
25-A-16 - City Personal Exemptions of a Resident Individual.
25-A-18 - City Taxable Income of a Resident Estate or Trust.
25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.
25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.
25-AP3 - Ruturns, Declarations and Payment of Tax
25-A-31 - Returns and Liabilities.
25-A-32 - Time and Place for Filing Returns and Paying Tax.
25-A-33 - Signing of Returns and Other Documents.
25-A-34 - Change of Residence Status During the Year.
25-A-35 - Declarations of Estimated Tax.
25-A-36 - Payments of Estimated Tax.
25-A-38 - Requirements Concerning Returns, Notices, Records and Statements.
25-A-39 - Report of Change in Federal Taxable Income.
25-A-51 - Requirement of Withholding Tax From Wages.
25-A-52 - Information Statement for Employee.
25-A-53 - Credit for Tax Withheld.
25-A-54 - Employer's Return and Payment of Withheld Taxes.
25-A-55 - Employer's Liability for Withheld Taxes.
25-A-56 - Employer's Failure to Withhold.
25-AP5 - Procedure and Administration
25-A-61 - Notice of Deficiency.
25-A-63 - Limitations on Assessment.
25-A-64 - Interest on Underpayment.
25-A-65 - Additions to Tax and Civil Penalties.
25-A-67 - Limitations on Credit or Refund.
25-A-68 - Interest on Overpayment.
25-A-69 - Petition to Administrator.
25-A-70 - Review of Administrator's Decision.
25-A-71 - Mailing Rules; Holidays.
25-A-72 - Collection, Levy and Liens.
25-A-74 - Jeopardy Assessment.
25-A-76 - Armed Forces Relief Provisions.
25-A-77 - General Powers of Administrator.
25-A-78 - Secrecy Requirement and Penalties for Violation.
25-A-90 - Deposit and Disposition of Revenues by Administrator.
25-A-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws.