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N.Y. General City Law 51 – Requirement of withholding tax from wages

§ 51. Requirement of withholding tax from wages.–(a) General.–On or after the first payroll period beginning forty-five days after the date this local law becomes effective, every employer maintaining an office or transacting business within this state and making payment of any wages taxable under this local law shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the tax reasonably estimated to be due under this local law resulting from the inclusion in the employee's city adjusted gross income of his wages received during such calendar year. The method of determining the amount to be withheld shall be prescribed by regulations of the administrator with due regard to the city withholding exemptions of the employee and the sum of any credits allowable against his tax. This section shall not apply to payments by the United States for service in the armed forces of the United States.

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(b) Withholding exemptions.–For purposes of this section:

(1) An employee shall be entitled to the same number of city withholding exemptions as the number of withholding exemptions to which he is entitled for federal income tax withholding purposes. An employer may rely upon the number of federal withholding exemptions claimed by the employee, except where the employee claims a different number of city withholding exemptions.

(2) The amount of each city exemption shall be six hundred dollars.

N.Y. General City Law 51 – Notice of violation of rules

§ 51. Notice of violation of rules. Whenever any inspector or other person reports a violation of any such rules and regulations for plumbing and drainage, or a deviation from any officially approved plan or specification for plumbing and drainage filed with any board or department, the appointing power shall first serve a notice of the violation thereof upon the master plumber doing the work, if a registered plumber.

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