856 – Deposit and Disposition of Revenue.
§ 856. Deposit and disposition of revenue. All taxes, interest, penalties, and fees collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
857 – Procedural Provisions.
§ 857. 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 […]
850 – Definitions.
§ 850. Definitions. For purposes of this article: (a) Employer. Employer means an employer that is required by section six hundred seventy-one of this chapter to deduct and withhold tax from wages. (b) Electing employer. Electing employer is an employer that has made the election provided for in section eight hundred fifty-one of this article. […]
851 – Employer Election.
§ 851. Employer election. (a) Any employer who employs covered employees in the state shall be allowed to make an annual election to be taxed under this article. (b) In order to be effective, the annual election must be made by (1) if the employer is not a corporation, by any member, owner, or other […]
852 – Imposition and Rate of Tax.
§ 852. Imposition and rate of tax. A tax is hereby imposed on the payroll expense paid by electing employers to covered employees. For two thousand nineteen, the tax shall be equal to one and one-half percent of the payroll expense paid by electing employers to covered employees during the calendar quarter. For two thousand […]
853 – Pass Through of Tax.
§ 853. Pass through of tax. 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.
854 – Payment of Tax.
§ 854. Payment of tax. Employers with payroll expense. The tax imposed on the payroll expense of electing employers under section eight hundred fifty-two of this article must be paid at the same time the electing employer is required to remit payments under section six hundred seventy-four of this chapter; provided however, that electing employers […]
855 – Employee Credit.
§ 855. Employee credit. A covered employee shall be allowed a credit against the tax imposed under article twenty-two of this chapter, computed pursuant to the provisions of subsection (ccc) of section six hundred six of this chapter.