Requirement of withholding tax from wages

§ 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."