(b) In conformity with subsection (c) of section thirty-three hundred
five of the federal unemployment tax act, the commissioner is authorized
to transmit a copy of any return or report of a national banking
association relative to the association's employees, their remuneration
and services, to the comptroller of the currency and to request the said
comptroller of the currency to cause an examination of the correctness
of such return or report to be made at the time of the next succeeding
examination of such association, and thereupon to transmit to the
commissioner a complete statement of his findings respecting the
accuracy of such returns or reports.
(c) This subdivision applies to national banking associations and any
other federal instrumentalities which would be immune from contributions
required under this article without authorization by subsection (b) of
section thirty-three hundred five of the federal unemployment tax act.
5. Primary liability for contributions. Whenever one employer
contracts with a second employer for any work which is part of the first
employer's usual trade, occupation, profession or enterprise, the first
employer shall be liable for any contributions otherwise payable by the
second employer, based upon wages paid in respect to such work, unless
the second employer is free to do business with anyone who may wish to
contract with him. Contributions so paid by the first employer on behalf
of the second employer shall be deemed paid by the second employer. If
the first employer fails to pay, on the date prescribed by the
commissioner, contributions due on wages paid by the second employer,
the commissioner may collect such deficiency from the second employer.
Structure New York Laws