New York Statutes
§ 1449-DDDD — Liability for tax
New York § 1449-DDDD
This text of New York § 1449-DDDD (Liability for tax) 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 § 1449-DDDD (2026).
Text
* § 1449-dddd. Liability for tax.
1.The real estate transfer tax\nshall be paid by the grantee. If the grantee has failed to pay the tax\nimposed pursuant to this article or if the grantee is exempt from such\ntax, the grantor shall have the duty to pay the tax. Where the grantor\nhas the duty to pay the tax because the grantee has failed to pay the\ntax, such tax shall be the joint and several liability of the grantee\nand the grantor.\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\npr
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 1449-AA
Definitions§ 1449-AAA
Definitions§ 1449-AAAA
Definitions§ 1449-AAAAA
Definitions§ 1449-AAAAAA
Definitions§ 1449-AAAAAAA
Definitions§ 1449-BB
Imposition of tax§ 1449-BBB
Imposition of tax§ 1449-BBBB
Imposition of tax§ 1449-BBBBB
Imposition of tax§ 1449-BBBBBB
Imposition of tax§ 1449-BBBBBBB
Imposition of tax§ 1449-CC
Payment of tax§ 1449-CCC
Payment of tax§ 1449-CCCC
Payment of taxCite This Page — Counsel Stack
Bluebook (online)
New York § 1449-DDDD, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1449-DDDD.