N.Y. Tax Law § 1563: Liability for tax

§ 1563. Liability for tax. 1. The real estate transfer tax shall be

paid by the buyer.

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

prevent evasion of the tax hereby imposed, 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.