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

§ 1449-iiiiii. 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.