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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 5. Withholding of New York State Personal Income Tax |
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Part 174. New York State Employer's Returns and Payment of Withheld New York State Personal Income Taxes |
Sec. 174.8. Reporting or service agencies
Latest version.
- Employers or groups of employers may utilize a reporting or service agency to file New York State employer's returns and remit payments of withheld taxes on their behalf, in compliance with the provisions of this Title. The filing of New York State employer's returns and remittance of withheld taxes by a reporting or service agency on behalf of employers or groups of employers does not relieve each such employer from all provisions of law (including penalties) applicable in respect of employers.