§ 1341. Withholding requirement. Withholding of tax on wages shall
commence (i) in the case of a local law enacted in accordance with the
requirements of paragraph (i) of subsection (b) of section thirteen
hundred forty of this article, not later than January first, nineteen
hundred eighty-five, and (ii) in the case of a local law enacted in
accordance with the requirements of paragraph (ii) of such subsection,
not later than the effective date of such local law or ninety days after
the date of enactment of such local law, whichever is later.