Section 1309. Requirement of withholding tax from wages

A tax imposed
  pursuant to the authority of this article shall  provide  that  the  tax
  shall  be  withheld  from the wages of city residents in the same manner
  and subject to the same requirements, to the greatest  extent  possible,
  as  provided  in  sections  six  hundred seventy-one through six hundred
  seventy-eight of this chapter except that the  term  "aggregate  amount"
  contained  in paragraphs one, two and three of subsection (a) of section
  six hundred seventy-four of this chapter shall mean the aggregate of the
  aggregate amounts of New York state personal income tax,  city  personal
  income tax on residents and city earnings tax on nonresidents authorized
  pursuant  to  article  two-E  of  the  general  city  law required to be
  deducted and withheld and provided, however, that the provisions of such
  paragraphs shall not be applicable to employer's returns required to  be
  filed  with respect to taxes required to be deducted and withheld during
  the calendar year nineteen hundred seventy-six, but such  returns  shall
  be  required  to be filed with the state tax commission at the times and
  in the manner provided for in  subdivision  (a)  of  section  fifty-four
  contained  in  section  twenty-five-a of the general city law except the
  term "administrator" in such subdivision shall be  read  as  "state  tax
  commission."