New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 853
Pass through of tax
Official textnysenate.govlast amended
§ 853. Pass through of tax. An employer cannot deduct from the wages or compensation of an employee any amount that represents all or any portion of the tax imposed on the employer under this article.
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In this article (8 sections)
- 850 · Definitions
- 851 · Employer election
- 852 · Imposition and rate of tax
- 853 · Pass through of tax
- 854 · Payment of tax
- 855 · Employee credit
- 856 · Deposit and disposition of revenue
- 857 · Procedural provisions