N.Y. Tax Law § 1448-o: Liability of recording officer

§ 1448-o. 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 he or she shall collect so long as he or she shall

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

of the interest conveyed as such amounts are provided to him or her by

the person paying the tax.