N.Y. Tax Law § 1442 — Payment of tax

* § 1442. Payment of tax. 1. The real estate transfer tax imposed\npursuant to this article shall be paid to the treasurer or the recording\nofficer acting as the agent of the treasurer upon designation as such\nagent by the treasurer. Such tax shall be paid at the same time as the\nreal estate transfer tax imposed by article thirty-one of this chapter\nis required to be paid. Such treasurer or recording officer shall\nendorse upon each deed or instrument effecting a conveyance a receipt\nfor the amount of the tax so paid.\n 2. A return shall be required to be filed with such treasurer or\nrecording officer for purposes of the real estate transfer tax imposed\npursuant to this article at the same time as a return is required to be\nfiled for purposes of the real estate transfer tax imposed by article\nthirty-one of this chapter. The treasurer shall prescribe the form of\nreturn, the information which it shall contain, and the documentation\nthat shall accompany the return. Said form shall be identical to the\nreal estate transfer tax return required to be filed pursuant to section\nfourteen hundred nine of this chapter, except that the treasurer shall\nadapt said form to reflect the provisions in this chapter that are\ninconsistent, different, or in addition to the provisions of article\nthirty-one of this chapter. The real estate transfer tax returns\nrequired to be filed pursuant to this section shall be preserved for\nthree years and thereafter until such treasurer or recording officer\norders them to be destroyed.\n 3. The recording officer shall not record an instrument effecting a\nconveyance unless the return required by this section has been filed and\nthe tax imposed pursuant to this article shall have been paid as\nrequired in this section.\n * NB Repealed December 31, 2025\n