New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter II. Income Taxes and Estate Taxes |
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
Article 5. Withholding of New York State Personal Income Tax |
Part 171. Requirement of Withholding New York State Personal Income Tax from Wages |
Sec. 171.2. Definition of employer
Latest version.
- An employer is any person or organization qualifying as an employer for Federal income tax withholding purposes and maintaining an office or transacting business within New York State, whether or not a paying agency is maintained within New York State. (See also Part 177 of this Article with respect to designation of third parties to perform acts required of employers.)