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N.Y. TAX Law § 802

This is the official text of N.Y. TAX Law § 802, 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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Pass through of tax prohibited

Official statutory text

§ 802. Pass through of tax prohibited. An employer cannot deduct from\nthe wages or compensation of an employee any amount that represents all\nor any portion of the tax imposed on the employer under this article.\n

Status: in_force · Read it on the official government site

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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.