N.Y. Comp. Codes R. & Regs. tit. 20 § 2396.1
Current through Register Vol. 46, No. 45, November 2, 2024
Section 9 of the Tax Law requires the Commissioner of Taxation and Finance to promulgate regulation simplementing both an electronic payment reporting system and an electronic funds transfer system for the collection of withholding taxes held in trust for New York State and local governments by large New York State business taxpayers. This part of the regulations is meant to complement section 9 of the Tax Law by providing rules where required by the law or where necessary to achieve the success of the electronic filing and electronic funds transfer program.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 2396.1