N.Y. Tax Law § 677 — Designation of third parties to perform acts required of employers

§ 677. Designation of third parties to perform acts required of\nemployers.--In case a fiduciary, agent, or other person has the control,\nreceipt, custody, or disposal of, or pays the wages of an employee or\ngroup of employees, employed by one or more employers, the tax\ncommission, under regulations promulgated by it, is authorized to\ndesignate such fiduciary, agent, or other person to perform such acts as\nare required of employers under this article and as the tax commission\nmay specify. Except as may be otherwise prescribed by the tax\ncommission, all provisions of law (including penalties) applicable in\nrespect of an employer shall be applicable to a fiduciary, agent, or\nother person so designated but, except as so provided, the employer for\nwhom such fiduciary, agent, or other person acts shall remain subject to\nthe provisions of law (including penalties) applicable in respect of\nemployers.\n