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New York · Through 2026-09-11

N.Y. Tax Law § 1439-iii*2: Liability of recording officer

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

* § 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 such recording officer 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 the recording officer 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* NB Repealed December 31, 2045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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