§ 674. Employer's return and payment of withheld taxes. (a) General.
Every employer required to deduct and withhold tax under this article
shall file a withholding return and pay over to the tax commission or to
a depositary designated by the tax commission, the taxes so required to
be deducted and withheld, as hereafter prescribed.

(1) If, after having made a payroll, an employer has been required to
deduct and withhold, but has not paid over, a cumulative aggregate
amount of seven hundred dollars or more of tax during a calendar
quarter, such employer shall file a return and pay over the tax. If an
employer was required to remit a cumulative aggregate amount of less
than fifteen thousand dollars in withholding tax during the calendar
year which precedes the previous calendar year, the tax shall be paid
over on or before the fifth business day following the date of making
such a payroll. If an employer was required to remit a cumulative
aggregate amount more than or equal to fifteen thousand dollars in
withholding tax during the calendar year which precedes the previous
calendar year, the tax shall be paid over on or before the third
business day following the date of making such a payroll. In the case of
an "educational organization" as defined in paragraph two of subsection
(a) of section nine of this chapter or a "health care provider" as
defined in paragraph four of subsection (a) of section nine of this
chapter, the tax shall be paid over on or before the fifth business day
following the date of making such a payroll.

(2) If, at the close of any calendar quarter, an employer has been
required to deduct and withhold, but has not paid over, a cumulative
aggregate amount of less than seven hundred dollars of tax during such
calendar quarter, such employer shall pay over the tax with the
quarterly combined withholding, wage reporting and unemployment
insurance return required to be filed for such quarter by paragraph four
of this subsection, on or before the last date prescribed by such
paragraph for filing such return.

(3) If an employer makes more than one payroll per week, then such
employer shall determine the applicability of the rules described in
paragraphs one and two of this subsection measured by the last payroll
made within the week by such employer; provided, however, that in any
week in which the end of a quarter occurs between the making of payrolls
by an employer, any tax required to be deducted and withheld in a
payroll or payrolls made during such week prior to or on the end of the
quarter shall be paid over. If an employer was required to remit a
cumulative aggregate amount of less than fifteen thousand dollars in
withholding tax during the calendar year which precedes the previous
calendar year, the tax shall be paid over on or before the fifth
business day following the date of making the last payroll in such
quarter. If an employer was required to remit a cumulative aggregate
amount more than or equal to fifteen thousand dollars in withholding tax
during the calendar year which precedes the previous calendar year, the
tax shall be paid over on or before the third business day following the
date of making the last payroll in such quarter. In the case of an
"educational organization" as defined in paragraph two of subsection (a)
of section nine of this chapter or a "health care provider" as defined
in paragraph four of subsection (a) of section nine of this chapter, the
tax shall be paid over on or before the fifth business day following the
date of making such a payroll. For purposes of this paragraph, the term
"week" shall mean the period Sunday through Saturday.

(4) (A) All employers described in paragraph one of subsection (a) of
section six hundred seventy-one of this part, including those whose
wages paid are not sufficient to require the withholding of tax from the
wages of any of their employees, all employers required to provide the
wage reporting information for the employees described in subdivision
one of section one hundred seventy-one-a of this chapter, and all
employers liable for unemployment insurance contributions or for
payments in lieu of such contributions pursuant to article eighteen of
the labor law, shall file a quarterly combined withholding, wage
reporting and unemployment insurance return detailing the preceding
calendar quarter's withholding tax transactions, such quarter's wage
reporting information, such quarter's withholding reconciliation
information, such quarter's unemployment insurance contributions, and
such other related information as the commissioner of taxation and
finance or the commissioner of labor, as applicable, may prescribe. Such
returns shall be filed no later than the last day of the month following
the last day of each calendar quarter.

(B) An employer shall, at the time prescribed by subparagraph (A) of
this paragraph for filing each quarterly combined withholding, wage
reporting and unemployment insurance return, pay over, in a single
remittance, the unemployment insurance contributions and aggregate
withholding taxes required to be paid over with such return.
Notwithstanding any provision of law to the contrary, an overpayment of
unemployment insurance contributions or of aggregate withholding taxes
made by an employer with the quarterly combined withholding, wage
reporting and unemployment insurance return for a calendar quarter may
be only credited by such employer against such employer's liability for
unemployment insurance contributions or aggregate withholding taxes,
respectively.

(C) The provisions of article eighteen of the labor law relating to
administration of the state's unemployment insurance program shall apply
to the department's duties under this chapter relating to unemployment
insurance information, contributions and payments.

(5) The tax commission may, if it believes such action necessary for
the protection of the revenues, require any employer to make such return
and pay to it the tax deducted and withheld at any time, or from time to
time.

(6) Each employer in the construction classification as defined in
section one hundred seventy-one-j of this chapter, shall submit to the
commissioner quarterly, with such employer's quarterly combined
withholding and wage reporting return, information relating to the
aggregate numbers of hours worked by all such employees of such employer
on a quarterly basis, and the geographic location or locations in which
such employees worked during each quarter. Such information shall be
reported in such form as the commissioner shall prescribe.

(b) Deposit in trust for tax commission. Whenever any employer fails
to collect, truthfully account for, pay over the tax, or make returns of
the tax as required in this section, the tax commission may serve a
notice requiring such employer to collect the taxes which become
collectible after service of such notice, to deposit such taxes in a
bank approved by the tax commission, in a separate account, in trust for
and payable to the tax commission, and to keep the amount of such tax in
such account until payment over to the tax commission. Such notice shall
remain in effect until a notice of cancellation is served by the tax
commission.