N.Y. Tax Law § 1449-ddddd: Liability for tax

§ 1449-ddddd. Liability for tax. 1. The real estate transfer tax shall

be paid by the grantor. If the grantor has failed to pay the tax imposed

pursuant to this article or if the grantor is exempt from such tax, the

grantee shall have the duty to pay the tax. Where the grantee has the

duty to pay the tax because the grantor has failed to pay, such tax

shall be the joint and several liability of the grantor and the grantee.

2. For the purpose of the proper administration of this article and to

prevent evasion of the tax hereby authorized, it shall be presumed that

all conveyances are taxable. Where the consideration includes property

other than money, it shall be presumed that the consideration is the

fair market value of the real property or interest therein. These

presumptions shall prevail until the contrary is proven, and the burden

of proving the contrary shall be on the person liable for payment of the

tax.