N.Y. Tax Law § 1341

§ 1341. Withholding requirement. Withholding of tax on wages shall\ncommence (i) in the case of a local law enacted in accordance with the\nrequirements of paragraph (i) of subsection (b) of section thirteen\nhundred forty of this article, not later than January first, nineteen\nhundred eighty-five, and (ii) in the case of a local law enacted in\naccordance with the requirements of paragraph (ii) of such subsection,\nnot later than the effective date of such local law or ninety days after\nthe date of enactment of such local law, whichever is later.\n