N.Y. Comp. Codes R. & Regs. tit. 20 § 643.1
Current through Register Vol. 46, No. 25, June 18, 2024
Tax Law, § 250
An executory contract for the sale of real property or both real and personal property under which the purchaser has or is entitled to possession of the real property prior to the delivery of a deed constitutes a mortgage as the term "mortgage" is defined at section 641.6(a) of this Title, the recording of which is subject to the taxes described in Part 642 of this Title.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 643.1