N.Y. Tax Law § 1439-c*3: Payment of tax

* § 1439-c. Payment of tax. 1. The real estate transfer tax imposed

pursuant to this article shall be paid to the treasurer or the recording

officer acting as the agent of the treasurer upon designation as such

agent by the treasurer. Such tax shall be paid at the same time as the

real estate transfer tax imposed by article thirty-one of this chapter

is required to be paid. Such treasurer or recording officer shall

endorse upon each deed or instrument effecting a conveyance a receipt

for the amount of the tax so paid.

2. A return shall be required to be filed with such treasurer or

recording officer for purposes of the real estate transfer tax imposed

pursuant to this article at the same time as a return is required to be

filed for purposes of the real estate transfer tax imposed by article

thirty-one of this chapter. The treasurer shall prescribe the form of

return, the information which it shall contain, and the documentation

that shall accompany the return. Said form shall be identical to the

real estate transfer tax return required to be filed pursuant to section

fourteen hundred nine of this chapter, except that the treasurer shall

adapt said form to reflect the provisions in this chapter that are

inconsistent, different, or in addition to the provisions of article

thirty-one of this chapter. The real estate transfer tax returns

required to be filed pursuant to this section shall be preserved for

three years and thereafter until such treasurer or recording officer

orders them to be destroyed.

3. The recording officer shall not record an instrument effecting a

conveyance unless the return required by this section has been filed and

the tax imposed pursuant to this article shall have been paid as

required in this section.

* NB Repealed December 31, 2027

* NB There are 3 § 1439-c's