ยง 673. Credit for tax withheld. Wages upon which tax is required to be
withheld shall be taxable under this article as if no withholding were
required, but any amount of tax actually deducted and withheld under
this article in any calendar year shall be deemed to have been paid to
the tax commission on behalf of the person from whom withheld, and such
person shall be credited with having paid that amount of tax for the
taxable year beginning in such calendar year. For a taxable year of less
than twelve months, the credit shall be made under regulations of the
tax commission.
Structure New York Laws
Article 22 - Personal Income Tax
671 - Requirement of Withholding Tax From Wages.
672 - Information Statement for Employee.
673 - Credit for Tax Withheld.
674 - Employer's Return and Payment of Withheld Taxes.
675 - Employer's Liability for Withheld Taxes.
676 - Employer's Failure to Withhold.
677 - Designation of Third Parties to Perform Acts Required of Employers.
678 - Liability of Third Parties Paying or Providing for Wages.