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N.Y. Tax Law § 1450-II

Liability of recording officer

New York · New York Tax Law · Status: effective · Effective 2026-08-07

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N.Y. Tax Law § 1450-II, Liability of recording officer, New York, version 1 as recorded 2026-10-02, yourstate.us, https://yourstate.us/provision/2040726
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* § 1450-ii. 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 they shall collect so long as they shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amounts are provided to them by the person paying the tax. * NB Effective August 30, 2026 * NB Repealed December 31, 2046