New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1438-H
Designation of agents
Official textnysenate.govlast amended
* § 1438-h. Designation of agents. The treasurer is authorized to designate the recording officer to act as his or her agent for purposes of collecting the tax authorized by this article. The treasurer shall provide for the manner in which such person may be designated as his or her agent subject to such terms and conditions as the treasurer shall prescribe. The real estate transfer tax shall be paid to such agent as provided in section fourteen hundred thirty-eight-c of this article.
* NB Repealed December 31, 2026
Source: view the official text
In this article (16 sections)
- 1438-A · Definitions
- 1438-B · Imposition of tax
- 1438-C · Payment of tax
- 1438-D · Liability for tax
- 1438-E · Exemptions
- 1438-F · Credit
- 1438-G · Cooperative housing corporation transfers
- 1438-H · Designation of agents
- 1438-I · Liability of recording officer
- 1438-J · Refunds
- 1438-K · Deposit and disposition of revenue
- 1438-L · Judicial review
- 1438-M · Apportionment
- 1438-N · Miscellaneous
- 1438-O · Returns to be secret
- 1438-P · Foreclosure proceedings