N.Y. Tax Law § 1450-ii: Liability of recording officer

* § 1450-ii. 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 they shall collect so long as they shall compute

and collect such tax on the amount of consideration or the value of the

interest conveyed as such amounts are provided to them by the person

paying the tax.

* NB Effective August 30, 2026

* NB Repealed December 31, 2046