Laws of New York (Last Updated: November 21, 2014) |
GCT General City |
Article 2-D. CITY PERSONAL INCOME TAX ON RESIDENTS |
Part IV. WITHHOLDING OF TAX |
Section 56. Employer's failure to withhold
Latest version.
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--If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.