N.Y. TAX Law § 854

§ 854. Payment of tax. Employers with payroll expense. The tax imposed\non the payroll expense of electing employers under section eight hundred\nfifty-two of this article must be paid at the same time the electing\nemployer is required to remit payments under section six hundred\nseventy-four of this chapter; provided however, that electing employers\nsubject to the provisions in section nine of this chapter must pay the\ntax on the payroll expense at the same time as the withholding tax\nremitted under the electronic payment reporting system and the\nelectronic funds transfer system authorized by section nine of this\nchapter.\n