N.Y. Tax Law § 676

Current through 2024 NY Law Chapter 202
Section 676 - Employer's failure to withhold

If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any penalties, interest, or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.

N.Y. Tax Law § 676