New York Consolidated Laws, Tax Law - TAX § 851. Employer election

(a) Any employer who employs covered employees in the state shall be allowed to make an annual election to be taxed under this article.

(b) In order to be effective, the annual election must be made by (1) if the employer is not a corporation, by any member, owner, or other individual with authority to bind the entity or sign returns required pursuant to section six hundred fifty-three of this chapter;  or (2) if the employer is a for-profit or not-for-profit corporation, by any officer or manager of the employer who is authorized under the law of the state where the corporation is incorporated or under the employer's organizational documents to make the election and who represents to having such authorization under penalty of perjury;  or (3) if the employer is a trust, by the unanimous consent of all trustees;  or (4) if the employer is a governmental entity, by the chief executive officer of such governmental entity.

(c) The annual election must be made by December first of each calendar year and will take effect for the immediately succeeding calendar year.  If an election is made after December first of a calendar year, it will first take effect in the second succeeding calendar year.