New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1439-HH — Designation of agents
* § 1439-hh. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as his or her agent for purposes\nof collecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as his or\nher agent subject to such terms and conditions as the treasurer shall\nprescribe. The real estate transfer tax shall be paid to such agent as\nprovided in section fourteen hundred thirty-nine-cc of this article.\n * NB Repealed December 31, 2028\n
Source: official text