N.Y. Tax Law § 675 — Employer's liability for withheld taxes

§ 675. Employer's liability for withheld taxes.--Every employer\nrequired to deduct and withhold tax under this article is hereby made\nliable for such tax. For purposes of assessment and collection, any\namount required to be withheld and paid over to the tax commission, and\nany additions to tax, penalties and interest with respect thereto, shall\nbe considered the tax of the employer. Any amount of tax actually\ndeducted and withheld under this article shall be held to be a special\nfund in trust for the tax commission. No employee shall have any right\nof action against his employer in respect to any moneys deducted and\nwithheld from his wages and paid over to the tax commission in\ncompliance or in intended compliance with this article.\n