N.Y. Tax Law § 1449-iii: Liability of recording officer

§ 1449-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 he shall collect so long as he 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.