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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 178. Liability of Third Parties Paying or Providing for Wages |
| 20 CRR-NY II A 5 178 Notes |
| Sec. 178.1. Liability of third parties paying or providing for wages |