Statute · New York General City Law
N.Y. Gen. City Law § 56 — Employer's failure to withhold
N.Y. Gen. City Law § 56
- Type
- Statute
- Source
- New York General City Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 56. 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…
Citator
N.Y. Gen. City Law § 56 — Employer's failure to withhold is in force in the current edition of the Code, and nothing recorded condemns it.
§ 56. 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.