New York Laws
Part 5 - Withholding of Tax
675 - Employer's Liability for Withheld Taxes.

§ 675. Employer's liability for withheld taxes.--Every employer
required to deduct and withhold tax under this article is hereby made
liable for such tax. For purposes of assessment and collection, any
amount required to be withheld and paid over to the tax commission, 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 article shall be held to be a special
fund in trust for the tax commission. 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 tax commission in
compliance or in intended compliance with this article.

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