N.Y. TAX Law § 673
This is the official text of N.Y. TAX Law § 673, 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.
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Credit for tax withheld
Official statutory text
§ 673. Credit for tax withheld. Wages upon which tax is required to be\nwithheld shall be taxable under this article as if no withholding were\nrequired, but any amount of tax actually deducted and withheld under\nthis article in any calendar year shall be deemed to have been paid to\nthe tax commission on behalf of the person from whom withheld, and such\nperson shall be credited with having paid that amount of tax for the\ntaxable year beginning in such calendar year. For a taxable year of less\nthan twelve months, the credit shall be made under regulations of the\ntax commission.\n
Status: in_force · Read it on the official government site
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