Employer's liability for withheld taxes

§ 55. Employer's liability for withheld taxes.-- Every employer\nrequired to deduct and withhold tax under this local law is hereby made\nliable for such tax. For purposes of assessment and collection, any\namount required to be withheld and paid over to the administrator, and\nany additions to tax, penalties and interest with respect thereto, shall\nbe considered the tax of the employer. Any amount of tax actually\ndeducted and withheld under this local law shall be held to be a special\nfund in trust for the city. No employee shall have any right of action\nagainst his employer in respect to any moneys deducted and withheld from\nhis wages and paid over to the administrator in compliance or in\nintended compliance with this local law.\n