N.Y. GCT Law § 56
This is the official text of N.Y. GCT Law § 56, part of New York’s GCT Law — part of the compiled statutory law of New York, published by the state as "GCT Law." Browse the sections below, each linked to its official government source.
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Employer's failure to withhold
Official statutory text
§ 56. Employer's failure to withhold.--If an employer fails to deduct\nand withhold tax as required, and thereafter the tax against which such\ntax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer, but the employer\nshall not be relieved from liability for any penalties, interest, or\nadditions to the tax otherwise applicable in respect of such failure to\ndeduct and withhold.\n
Status: in_force · Read it on the official government site
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