N.Y. YTS Law § 15-105
This is the official text of N.Y. YTS Law § 15-105, part of New York’s YTS Law — part of the compiled statutory law of New York, published by the state as "YTS 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 tax from wages
Official statutory text
§ 15-105. Withholding tax from wages.\n Withholding of the City of Yonkers income tax surcharge from the wages\nof City of Yonkers residents shall commence January 1, 1985. With\nrespect to payment of such wages made after December 31, 1984, a City of\nYonkers income tax surcharge shall be withheld from all wages of City of\nYonkers residents in the same manner and subject to the same\nrequirements, to the greatest extent possible, as is provided in § 671\nthrough and including § 678 of the New York State Tax Law, except that\nthe term "aggregate amount" contained in § 674(a)(1), (2), (3) and (4)\nof the New York State Tax Law shall mean the aggregate of the aggregate\namounts of New York State personal income tax, city personal income tax\non residents authorized pursuant to Article 30 of the New York State Tax\nLaw, City of Yonkers income tax surcharge on residents pursuant to this\narticle, city earnings tax on nonresidents authorized pursuant to\nArticle 2-E of the General City Law and City of Yonkers earnings tax on\nnonresidents pursuant to Article X of this chapter to be deducted and\nwithheld.\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.