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New York · Through 2026-09-11

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

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Where this section sits in the code
  1. Tax Law
  2. Article 31-I. Tax On Real Estate Transfers In the County of Cortland

* § 1449-iiiiiii. 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.

* NB Repealed October 25, 2030

Collected 2026-09-14T19:32:45Z. Source file · JSON

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