New York Statutes

§ 1438-I — Liability of recording officer

New York·Law TAX Tax·Art. 31-A-1 Tax On Real Estate Transfers In the Town of Red Hook
* § 1438-i. 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 or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or the value\nof the interest conveyed as such amounts are provided to him or her by\nthe person paying the tax.\n * NB Repealed December 31, 2026\n

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