N.Y. Tax Law § 1438-I
Current through 2024 NY Law Chapter 432
A recording officer shall not be liable for any inaccuracy in the amount of tax imposed pursuant to this article that he or she shall collect so long as he or she 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.
N.Y. Tax Law § 1438-I