N.Y. Tax Law § 1449-cccccc: Payment of tax

§ 1449-cccccc. 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. 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 return, for purposes of the real estate

transfer tax imposed pursuant to this article, shall be a photocopy or

carbon copy of the real estate transfer tax return required to be filed

pursuant to section fourteen hundred nine of this chapter. However, when

an apportionment is required to be made pursuant to section fourteen

hundred forty-nine-mmmmmm of this article, a supplemental form shall

also be required to be filed. The real estate transfer tax returns and

supplemental forms 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

provided in this section.