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New York · Through 2026-09-11

N.Y. Tax Law § 1439-iii: Liability of recording officer

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Where this section sits in the code
  1. Tax Law
  2. Article 31-A-4. Tax On Real Estate Transfers In the Town of Chester

* § 1439-iii. Liability of recording officer. A recording officer

shall not be liable for any inaccuracy in the amount of tax imposed

pursuant to this article that they shall collect so long as they shall

compute and collect such tax on the amount of consideration or the value

of the interest conveyed as such amounts are provided to them by the

person paying the tax.

* NB Repealed December 31, 2045

* NB There are 2 § 1439-iii's

Collected 2026-09-14T19:32:45Z. Source file · JSON

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