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Current as of January 01, 2026 | Updated by Findlaw Staff
The provisions contained in part V of article twenty-two of the tax law (relating to withholding of tax on wages) shall be applicable with the same force and effect as if those provisions had been incorporated in full in this section and had expressly referred to the tax imposed by this local law except where inconsistent with the provisions of this local law, except that the term “aggregate amount” contained in paragraphs one, two and three of subsection (a) of section six hundred seventy-four of the tax law shall mean the aggregate of the aggregate amounts of New York state personal income tax, city earnings tax on nonresidents authorized pursuant to article two-E of the general city law, city earnings tax on nonresidents authorized pursuant to article thirty-B of the tax law, city personal income tax on residents authorized pursuant to article thirty of the tax law and city income tax surcharge on residents authorized pursuant to article thirty-A of the tax law required to be deducted and withheld.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 7. Withholding of tax on wages - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-7-nr2/
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