Sec. 171.1. Requirement of withholding New York State personal income tax from wages

Tax Law, § 671(a)

(a) Every employer maintaining an office or transacting business within New York State, and making payment of any wages taxable under article 22 of the Tax Law to a resident or nonresident individual, must deduct and withhold from such wages for each payroll period such amount of New York State personal income tax as will result in withholding from the employee's wages during each calendar year an amount substantially equivalent to the New York State personal income tax reasonably estimated to be due as the result of the inclusion of the employee's wages received during such calendar year in the employee's New York adjusted gross income.

(b) For purposes of this Article, the provisions of the Federal Internal Revenue Code and its applicable regulations, with respect to the deducting and withholding of Federal income tax by employers from wages, including the meaning of the various Federal terms (such as employer, employee, wages, payroll period, withholding exemptions), apply for New York State personal income tax purposes, except as otherwise specifically provided in this Article or where such Federal rules and definitions are clearly inconsistent with and inapplicable to the provisions of this Article.