New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 676
Employer's failure to withhold
Official textnysenate.govlast amended
§ 676. Employer's failure to withhold. If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.
Source: view the official text
In this article (40 sections)
- 637 · Computation of separate tax on the ordinary income portion of…
- 638 · New York source income of a part-year resident
- 639 · Accruals upon change of residence
- 651 · Returns and liabilities
- 652 · Time and place for filing returns and paying tax
- 653 · Signing of returns and other documents
- 654 · Relief from joint and several liability on joint return
- 657 · Extensions of time
- 658 · Requirements concerning returns, notices, records and statements
- 659 · Report of federal changes, corrections or disallowances
- 659-A · Reporting of federal partnership adjustments
- 660 · Election by shareholders of S corporations
- 661 · Change of election
- 662 · Computation of tax where taxpayer restores substantial amount…
- 663 · Estimated tax on sale or transfer of real property by nonresident
- 671 · Requirement of withholding tax from wages
- 672 · Information statement for employee
- 673 · Credit for tax withheld
- 674 · Employer's return and payment of withheld taxes
- 675 · Employer's liability for withheld taxes
- 676 · Employer's failure to withhold
- 677 · Designation of third parties to perform acts required of employers
- 678 · Liability of third parties paying or providing for wages
- 681 · Notice of deficiency
- 682 · Assessment
- 683 · Limitations on assessment
- 684 · Interest on underpayment
- 685 · Additions to tax and civil penalties
- 686 · Overpayment
- 687 · Limitations on credit or refund
- 688 · Interest on overpayment
- 689 · Petition to tax commission
- 690 · Review of tax commission decision
- 691 · Mailing rules; holidays; miscellaneous
- 692 · Collection, levy and liens
- 693 · Transferees
- 694 · Jeopardy assessment
- 695 · Criminal penalties; cross-reference
- 696 · Income taxes of members of armed forces, astronauts, and victims…
- 697 · General powers of tax commission