Section 1341. Withholding requirement

Latest version.

Withholding of tax on wages shall
  commence (i) in the case of a local law enacted in accordance  with  the
  requirements  of  paragraph  (i)  of  subsection (b) of section thirteen
  hundred forty of this article, not later than  January  first,  nineteen
  hundred  eighty-five,  and  (ii)  in  the case of a local law enacted in
  accordance with the requirements of paragraph (ii) of  such  subsection,
  not later than the effective date of such local law or ninety days after
  the date of enactment of such local law, whichever is later.

                    
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