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.
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 […]
860 – Definitions.
§ 860. Definitions. For purposes of this article: (a) Eligible partnership. Eligible partnership means any partnership as provided for in section 7701(a)(2) of the Internal Revenue Code that has a filing requirement under paragraph one of subsection (c) of section six hundred fifty-eight of this chapter other than a publicly traded partnership as defined in […]
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 […]