805 – Deposit and Disposition of Revenue.
§ 805. Deposit and disposition of revenue. (a) The taxes, interest, and penalties imposed by this article and collected or received by the commissioner shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, to the credit of the comptroller in trust for the metropolitan […]
806 – Procedural Provisions.
§ 806. Procedural provisions. (a) General. All provisions of article twenty-two of this chapter will apply to the provisions of this article in the same manner and with the same force and effect as if the language of article twenty-two of this chapter had been incorporated in full into this article and had been specifically […]
807 – Enforcement With Other Taxes.
§ 807. Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under this article and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or under a local law enacted pursuant to the authority of article thirty, article thirty-A, or article thirty-B of […]
801 – Imposition of Tax and Rate.
§ 801. Imposition of tax and rate. (a) For the sole purpose of providing an additional stable and reliable dedicated funding source for the metropolitan transportation authority and its subsidiaries and affiliates to preserve, operate and improve essential transit and transportation services in the metropolitan commuter transportation district, a tax is hereby imposed on employers […]
802 – Pass Through of Tax Prohibited.
§ 802. Pass through of tax prohibited. An employer cannot deduct from the wages or compensation of an employee any amount that represents all or any portion of the tax imposed on the employer under this article.
803 – Exemption Override.
§ 803. Exemption override. (a) Except as provided in subdivision (b) of this section, any exemption from tax specified in any other New York state law will not apply to the tax imposed by this article. (b) If a tax-free NY area approved pursuant to the provisions of article twenty-one of the economic development law […]
804 – Payment of Tax.
§ 804. Payment of tax. (a) Employers with payroll expense. The tax imposed on the payroll expense of employers under section eight hundred one of this article for each calendar quarter must be paid quarterly at the same time as the statewide wage reporting system report is required under section one hundred seventy-one-a of this […]