N.Y. TAX Law § 1309

§ 1309. Requirement of withholding tax from wages. A tax imposed\npursuant to the authority of this article shall provide that the tax\nshall be withheld from the wages of city residents in the same manner\nand subject to the same requirements, to the greatest extent possible,\nas provided in sections six hundred seventy-one through six hundred\nseventy-eight of this chapter except that the term "aggregate amount"\ncontained in paragraphs one, two and three of subsection (a) of section\nsix hundred seventy-four of this chapter shall mean the aggregate of the\naggregate amounts of New York state personal income tax, city personal\nincome tax on residents and city earnings tax on nonresidents authorized\npursuant to article two-E of the general city law required to be\ndeducted and withheld and provided, however, that the provisions of such\nparagraphs shall not be applicable to employer's returns required to be\nfiled with respect to taxes required to be deducted and withheld during\nthe calendar year nineteen hundred seventy-six, but such returns shall\nbe required to be filed with the state tax commission at the times and\nin the manner provided for in subdivision (a) of section fifty-four\ncontained in section twenty-five-a of the general city law except the\nterm "administrator" in such subdivision shall be read as "state tax\ncommission."\n