New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1408
Liability of recording officer
Official textnysenate.govlast amended
§ 1408. Liability of recording officer. A recording officer or any other person designated to act as agent pursuant to section fourteen hundred seven of this article shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this article so long as he shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amount is stated on the return required to be filed pursuant to section fourteen hundred nine of this article.
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In this article (27 sections)
- 1400 · Short title
- 1401 · Definitions
- 1402 · Imposition of tax
- 1402-A · Additional tax
- 1402-B · Supplemental tax in cities having a population of one million…
- 1404 · Liability for tax
- 1405 · Exemptions
- 1405-A · Credit
- 1405-B · Cooperative housing corporation transfers
- 1406 · Preparation and sale of stamps
- 1407 · Designation of agents
- 1408 · Liability of recording officer
- 1409 · Returns
- 1410 · Payment
- 1411 · Determination of tax
- 1412 · Refunds
- 1413 · Remedies exclusive
- 1414 · Proceedings to recover tax
- 1415 · General powers of the commissioner of taxation and finance
- 1416 · Interest and civil penalties
- 1417 · Criminal penalties
- 1418 · Returns to be secret
- 1419 · Notices
- 1420 · Limitations of time
- 1421 · Deposit and dispositions of revenues
- 1422 · Foreclosure proceedings
- 1423 · Modernization of real property transfer reporting