Statute · New York Tax Law
N.Y. Tax Law § 802 — Pass through of tax prohibited
N.Y. Tax Law § 802
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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.
Citator
N.Y. Tax Law § 802 — Pass through of tax prohibited is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.