New York Laws
TAX - Tax
Article 24 - Employer Compensation Expense Program

850 - Definitions. - (a) Employer. Employer means an employer that is required by...

851 - Employer Election. - (b) In order to be effective, the annual election must...

852 - Imposition and Rate of Tax. - § 852. Imposition and rate of tax. A tax is...

853 - Pass Through of Tax. - § 853. Pass through of tax. An employer cannot deduct...

854 - Payment of Tax. - § 854. Payment of tax. Employers with payroll expense. The...

855 - Employee Credit. - § 855. Employee credit. A covered employee shall be allowed...

856 - Deposit and Disposition of Revenue. - § 856. Deposit and disposition of revenue. All taxes, interest,...

857 - Procedural Provisions. - (b) Notwithstanding any other law to the contrary, the commissioner...