New York Statutes
§ 1443 — Liability for tax
* § 1443. Liability for tax.
1.The real estate transfer tax shall be\npaid by the grantee. If the grantee has failed to pay the tax imposed\npursuant to this article or if the grantee is exempt from such tax, the\ngrantor shall have the duty to pay the tax. Where the grantor has the\nduty to pay the tax because the grantee has failed to pay the tax, such\ntax shall be the joint and several liability of the grantee and the\ngrantor.\n 2. For the purpose of the proper administration of this article and to\nprevent evasion of the tax hereby imposed, it shall be presumed that all\nconveyances are taxable. Where the consideration includes property other\nthan money, it shall be presumed that the consideration is the fair\nmarket value of the real property or interest therein. These\npresump
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Related
Federal Deposit Insurance v. Commissioner of Taxation & Finance
628 N.E.2d 1330 (New York Court of Appeals, 1993)
In Re: 995 Fifth Avenue Associates, L.P.
963 F.2d 503 (Second Circuit, 1992)
Bombart v. Tax Commission
132 A.D.2d 745 (Appellate Division of the Supreme Court of New York, 1987)
Vast Goed v. Tax Commission
146 A.D.2d 155 (Appellate Division of the Supreme Court of New York, 1989)
Muraskin v. Tax Appeals Tribunal
213 A.D.2d 91 (Appellate Division of the Supreme Court of New York, 1995)
Old Nut Co. v. New York State Tax Commission
126 A.D.2d 869 (Appellate Division of the Supreme Court of New York, 1987)
Cheltoncort Co. v. Tax Appeals Tribunal
185 A.D.2d 49 (Appellate Division of the Supreme Court of New York, 1992)
Schrier v. Tax Appeals Tribunal
194 A.D.2d 273 (Appellate Division of the Supreme Court of New York, 1993)
Dworetz v. State Tax Commission
128 A.D.2d 946 (Appellate Division of the Supreme Court of New York, 1987)
Howes v. Tax Appeals Tribunal
159 A.D.2d 813 (Appellate Division of the Supreme Court of New York, 1990)
Brooks v. Tax Appeals Tribunal
196 A.D.2d 140 (Appellate Division of the Supreme Court of New York, 1994)
Yanowicz v. Department of Taxation & Finance
140 A.D.2d 866 (Appellate Division of the Supreme Court of New York, 1988)
Lever v. New York State Tax Commission
144 A.D.2d 751 (Appellate Division of the Supreme Court of New York, 1988)
Federal Deposit Insurance v. Commissioner of Taxation & Finance
189 A.D.2d 39 (Appellate Division of the Supreme Court of New York, 1993)
American Express Co. v. Tax Appeals Tribunal
190 A.D.2d 104 (Appellate Division of the Supreme Court of New York, 1993)
Melomo v. Tax Appeals Tribunal
195 A.D.2d 803 (Appellate Division of the Supreme Court of New York, 1993)
Carey v. State of New York Tax Appeals Tribunal
208 A.D.2d 996 (Appellate Division of the Supreme Court of New York, 1994)
Lo Scalzo v. Tax Appeals Tribunal
203 A.D.2d 621 (Appellate Division of the Supreme Court of New York, 1994)
Fed Deposit Ins v. Tax Commr
628 N.E.2d 1330 (New York Court of Appeals, 1993)
995 Fifth Avenue Associates, L.P. v. New York State Department of Taxation & Finance (In re 995 Fifth Avenue Associates, L.P.)
963 F.2d 503 (Second Circuit, 1992)
Nearby Sections
15
§ 1400
Short title§ 1401
Definitions§ 1402
Imposition of tax§ 1402-A
Additional tax§ 1404
Liability for tax§ 1405
Exemptions§ 1405-A
Credit§ 1407
Designation of agents§ 1409
Returns