N.Y. Tax Law § 1449-N — Liability of recording officer

§ 1449-n. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he shall collect so long as he shall compute and\ncollect such tax on the amount of consideration or the value of the\ninterest conveyed as such amounts are provided to him or her by the\nperson paying the tax.\n