Section 674. Employer's return and payment of withheld taxes

(a) General.
  Every employer required to deduct and withhold tax  under  this  article
  shall file a withholding return and pay over to the tax commission or to
  a  depositary designated by the tax commission, the taxes so required to
  be deducted and withheld, as hereafter prescribed.
    (1) If, after having made a payroll, an employer has been required  to
  deduct  and  withhold,  but  has  not  paid over, a cumulative aggregate
  amount of seven hundred  dollars  or  more  of  tax  during  a  calendar
  quarter,  such  employer shall file a return and pay over the tax. If an
  employer was required to remit a cumulative  aggregate  amount  of  less
  than  fifteen  thousand  dollars  in withholding tax during the calendar
  year which precedes the previous calendar year, the tax  shall  be  paid
  over  on  or  before the fifth business day following the date of making
  such a payroll. If an  employer  was  required  to  remit  a  cumulative
  aggregate  amount  more  than  or  equal  to fifteen thousand dollars in
  withholding tax during the calendar year  which  precedes  the  previous
  calendar  year,  the  tax  shall  be  paid  over  on or before the third
  business day following the date of making such a payroll. In the case of
  an "educational organization" as defined in paragraph two of  subsection
  (a)  of  section  nine  of  this  chapter or a "health care provider" as
  defined in paragraph four of subsection (a)  of  section  nine  of  this
  chapter,  the tax shall be paid over on or before the fifth business day
  following the date of making such a payroll.
    (2) If, at the close of any calendar quarter,  an  employer  has  been
  required  to  deduct  and  withhold, but has not paid over, a cumulative
  aggregate amount of less than seven hundred dollars of tax  during  such
  calendar  quarter,  such  employer  shall  pay  over  the  tax  with the
  quarterly  combined  withholding,  wage   reporting   and   unemployment
  insurance return required to be filed for such quarter by paragraph four
  of  this  subsection,  on  or  before  the  last date prescribed by such
  paragraph for filing such return.
    (3) If an employer makes more than one payroll  per  week,  then  such
  employer  shall  determine  the  applicability of the rules described in
  paragraphs one and two of this subsection measured by the  last  payroll
  made  within  the  week by such employer; provided, however, that in any
  week in which the end of a quarter occurs between the making of payrolls
  by an employer, any tax required  to  be  deducted  and  withheld  in  a
  payroll  or payrolls made during such week prior to or on the end of the
  quarter shall be paid over. If an  employer  was  required  to  remit  a
  cumulative  aggregate  amount  of  less than fifteen thousand dollars in
  withholding tax during the calendar year  which  precedes  the  previous
  calendar  year,  the  tax  shall  be  paid  over  on or before the fifth
  business day following the date of  making  the  last  payroll  in  such
  quarter.  If  an  employer  was required to remit a cumulative aggregate
  amount more than or equal to fifteen thousand dollars in withholding tax
  during the calendar year which precedes the previous calendar year,  the
  tax shall be paid over on or before the third business day following the
  date  of  making  the  last  payroll  in such quarter. In the case of an
  "educational organization" as defined in paragraph two of subsection (a)
  of section nine of this chapter or a "health care provider"  as  defined
  in paragraph four of subsection (a) of section nine of this chapter, the
  tax shall be paid over on or before the fifth business day following the
  date  of making such a payroll. For purposes of this paragraph, the term
  "week" shall mean the period Sunday through Saturday.
    (4) (A) All employers described in paragraph one of subsection (a)  of
  section  six  hundred  seventy-one  of  this part, including those whose
  wages paid are not sufficient to require the withholding of tax from the
  wages of any of their employees, all employers required to  provide  the

  wage  reporting  information  for the employees described in subdivision
  one of section one  hundred  seventy-one-a  of  this  chapter,  and  all
  employers   liable  for  unemployment  insurance  contributions  or  for
  payments  in  lieu of such contributions pursuant to article eighteen of
  the labor  law,  shall  file  a  quarterly  combined  withholding,  wage
  reporting  and  unemployment  insurance  return  detailing the preceding
  calendar quarter's withholding tax  transactions,  such  quarter's  wage
  reporting    information,    such   quarter's   unemployment   insurance
  contributions, and such other related information as the commissioner of
  taxation and finance or the commissioner of labor,  as  applicable,  may
  prescribe. In addition, the return covering the last calendar quarter of
  each  year shall also include withholding reconciliation information for
  such calendar year. Such returns shall be filed no later than  the  last
  day of the month following the last day of each calendar quarter.
    (B)  An  employer shall, at the time prescribed by subparagraph (A) of
  this paragraph for filing  each  quarterly  combined  withholding,  wage
  reporting  and  unemployment  insurance  return,  pay  over, in a single
  remittance,  the  unemployment  insurance  contributions  and  aggregate
  withholding   taxes   required   to  be  paid  over  with  such  return.
  Notwithstanding any provision of law to the contrary, an overpayment  of
  unemployment  insurance  contributions or of aggregate withholding taxes
  made by an  employer  with  the  quarterly  combined  withholding,  wage
  reporting  and  unemployment insurance return for a calendar quarter may
  be only credited by such employer against such employer's liability  for
  unemployment  insurance  contributions  or  aggregate withholding taxes,
  respectively.
    (C) The provisions of article eighteen of the labor  law  relating  to
  administration of the state's unemployment insurance program shall apply
  to  the  department's duties under this chapter relating to unemployment
  insurance information, contributions and payments.
    (5) The tax commission may, if it believes such action  necessary  for
  the protection of the revenues, require any employer to make such return
  and pay to it the tax deducted and withheld at any time, or from time to
  time.
    (6)  Each  employer  in  the construction classification as defined in
  section one hundred seventy-one-j of this chapter, shall submit  to  the
  commissioner   quarterly,   with   such  employer's  quarterly  combined
  withholding and wage  reporting  return,  information  relating  to  the
  aggregate numbers of hours worked by all such employees of such employer
  on  a quarterly basis, and the geographic location or locations in which
  such employees worked during each quarter.  Such  information  shall  be
  reported in such form as the commissioner shall prescribe.
    (b)  Deposit  in trust for tax commission. Whenever any employer fails
  to collect, truthfully account for, pay over the tax, or make returns of
  the tax as required in this section, the  tax  commission  may  serve  a
  notice  requiring  such  employer  to  collect  the  taxes  which become
  collectible after service of such notice, to deposit  such  taxes  in  a
  bank approved by the tax commission, in a separate account, in trust for
  and payable to the tax commission, and to keep the amount of such tax in
  such account until payment over to the tax commission. Such notice shall
  remain  in  effect  until  a notice of cancellation is served by the tax
  commission.