New York Statutes
§ 1448 — Liability of recording officer
New York § 1448
This text of New York § 1448 (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 § 1448 (2026).
Text
* § 1448. 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or the value\nof the interest conveyed as such amounts are provided to him or her by\nthe person paying the tax.\n * NB Repealed December 31, 2025\n
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Related
Bombart v. Tax Commission
132 A.D.2d 745 (Appellate Division of the Supreme Court of New York, 1987)
Cove Hollow Farm, Inc. v. State of New York Tax Commission
146 A.D.2d 49 (Appellate Division of the Supreme Court of New York, 1989)
Spodek v. New York State Commissioner of Taxation & Finance
226 A.D.2d 1024 (Appellate Division of the Supreme Court of New York, 1996)
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
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Bluebook (online)
New York § 1448, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1448.