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This entry was published on 2014-09-22
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SECTION 15-121
Withholding tax from wages
Yonkers Income Tax Surcharge (YTS) CHAPTER ROOT, ARTICLE 10
§ 15-121. Withholding tax from wages.

Withholding of the City of Yonkers earnings tax on nonresidents' wages
shall commence on November 1, 1984. With respect to payment of wages
made on or after November 1, 1984, the provisions contained in Part V of
Article 22 of the New York State Tax Law relating to withholding of tax
on wages shall be applicable with the same force and effect as if those
provisions had been incorporated in full in this section and had
expressly referred to the tax imposed by this article, except where
inconsistent with the provisions of this article, except that the term
"aggregate amount" contained in Subdivision (a)(1), (2), (3) and (4) of
§ 674 of the Tax Law shall mean the aggregate of the aggregate amounts
of New York State personal income tax, city earnings tax on nonresidents
authorized pursuant to Article 2-E of the General City Law or Article
30-B of the New York State Tax Law, city personal income tax on
residents authorized pursuant to Article 30 of the New York State Tax
Law or city income tax surcharge authorized pursuant to Article 30-A of
the New York State Tax Law required to be deducted and withheld.