N.Y. Tax Law § 851 — Employer election

§ 851. Employer election. (a) Any employer who employs covered\nemployees in the state shall be allowed to make an annual election to be\ntaxed under this article.\n (b) In order to be effective, the annual election must be made by (1)\nif the employer is not a corporation, by any member, owner, or other\nindividual with authority to bind the entity or sign returns required\npursuant to section six hundred fifty-three of this chapter; or (2) if\nthe employer is a for-profit or not-for-profit corporation, by any\nofficer or manager of the employer who is authorized under the law of\nthe state where the corporation is incorporated or under the employer's\norganizational documents to make the election and who represents to\nhaving such authorization under penalty of perjury; or (3) if the\nemployer is a trust, by the unanimous consent of all trustees; or (4) if\nthe employer is a governmental entity, by the chief executive officer of\nsuch governmental entity.\n (c) The annual election must be made by December first of each\ncalendar year and will take effect for the immediately succeeding\ncalendar year. If an election is made after December first of a\ncalendar year, it will first take effect in the second succeeding\ncalendar year.\n (d) If an employer determines that the election made pursuant to\nsubsection (b) of this section was in error and such employer does not\nwish to participate in the program for the calendar year and has taken\nno action to comply with the requirements of this article, the employer\nmay revoke the election to participate in the program. For the calendar\nyear two thousand twenty, such revocation of the employer election may\nbe made on or before April fifteenth, two thousand twenty. For calendar\nyears beginning two thousand twenty-one and thereafter, such revocation\nof the employer election must be made no later than January fifteenth of\nthe immediately succeeding calendar year after the employer election was\nmade.\n