N.Y. Tax Law § 1439-I

Current through 2024 NY Law Chapter 315

Section 1439-I - [Multiple versions; Repealed Effective 12/31/2025] Liability of recording officer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 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 § 1439-I

Amended by New York Laws 2023, ch. 333,Sec. 1, eff. 8/23/2023.

Amended by New York Laws 2020, ch. 58,Sec. XXX-F-1, eff. 4/3/2020.

Amended by New York Laws 2017, ch. 61,Sec. D-1, eff. 6/29/2017.

See New York Laws 2013, ch. 118, Sec. 1.