N.Y. Tax Law § 1408: Liability of recording officer

§ 1408. Liability of recording officer. A recording officer or any

other person designated to act as agent pursuant to section fourteen

hundred seven of this article shall not be liable under this section for

any inaccuracy in the amount of tax he shall collect under this article

so long as he shall compute and collect such tax on the amount of

consideration or the value of the interest conveyed as such amount is

stated on the return required to be filed pursuant to section fourteen

hundred nine of this article.