N.Y. Comp. Codes R. & Regs. tit. 20 § 575.18
Current through Register Vol. 46, No. 25, June 18, 2024
Tax Law, § 1407
The recording officers in New York State are hereby designated and shall act as the agents of the commissioner to collect the real estate transfer tax. All such agents shall collect the tax and show payment in the manner authorized by the department. The department shall notify each such agent in writing of the method for collecting the tax, noting payment of the tax, and paying it over to the department.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 575.18