New York § 1408 Liability of recording officer

New York Statutes

§ 1408 — Liability of recording officer

New York § 1408

Law TAXTax

Art. 31Real Estate Transfer Tax

This text of New York § 1408 (Liability of recording officer) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1408 (2026).

Text

  § 1408. Liability of recording officer. A recording officer or any\nother person designated to act as agent pursuant to section fourteen\nhundred seven of this article shall not be liable under this section for\nany inaccuracy in the amount of tax he shall collect under this article\nso long as he shall compute and collect such tax on the amount of\nconsideration or the value of the interest conveyed as such amount is\nstated on the return required to be filed pursuant to section fourteen\nhundred nine of this article.\n

Free access — add to your briefcase to read the full text and ask questions with AI

§ 1408. Liability of recording officer. A recording officer or any\nother person designated to act as agent pursuant to section fourteen\nhundred seven of this article shall not be liable under this section for\nany inaccuracy in the amount of tax he shall collect under this article\nso long as he shall compute and collect such tax on the amount of\nconsideration or the value of the interest conveyed as such amount is\nstated on the return required to be filed pursuant to section fourteen\nhundred nine of this article.\n