N.Y. TAX Law § 1341
This is the official text of N.Y. TAX Law § 1341, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Withholding requirement
Official statutory text
§ 1341. Withholding requirement. Withholding of tax on wages shall\ncommence (i) in the case of a local law enacted in accordance with the\nrequirements of paragraph (i) of subsection (b) of section thirteen\nhundred forty of this article, not later than January first, nineteen\nhundred eighty-five, and (ii) in the case of a local law enacted in\naccordance with the requirements of paragraph (ii) of such subsection,\nnot later than the effective date of such local law or ninety days after\nthe date of enactment of such local law, whichever is later.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.