Withholding of tax on wages shall commence (i) in the case of a local law enacted in accordance with the requirements of paragraph (i) of subsection (b) of section thirteen hundred forty of this article, not later than January first, nineteen hundred eighty-five, and (ii) in the case of a local law enacted in accordance with the requirements of paragraph (ii) of such subsection, not later than the effective date of such local law or ninety days after the date of enactment of such local law, whichever is later.
New York Legal Code