New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter D - City Of Yonkers Earnings Tax On Nonresidents
Part 269 - Withholding Of City Of Yonkers Earnings Tax On Nonresidents
Section 269.1 - Requirement of withholding City of Yonkers earnings tax on nonresidents from wages

Tax Law, § 7 of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-104

Every employer maintaining an office or transacting business in New York State, and making payment of any wages subject to the City of Yonkers earnings tax on nonresidents imposed by article X of the Codes and Ordinances of the City of Yonkers, must deduct and withhold such earnings tax from such wages in accordance with the provisions of Article 5 of Subchapter A of this Chapter (see Parts 171 through 178 of this Title). Such Article 5 of Subchapter A of this Chapter shall be applicable to the administration by the State Tax Commission of the requirement of withholding the earnings tax imposed by such article X of the Codes and Ordinances of the City of Yonkers from wages subject to such earnings tax in the same manner and with the same force and effect as if such Article 5 of Subchapter A of this Chapter had been incorporated in full in this Subchapter, and as if such Article 5 of Subchapter A of this Chapter had specifically referred to the requirement of withholding the City of Yonkers earnings tax on nonresidents by employers from wages subject to such earnings tax, except where inconsistent with or not relevant to the provisions of this Subchapter, article 30-B of the Tax Law or article X of the Codes and Ordinances of the City of Yonkers or otherwise expressly provided for in this Subchapter.