N.Y. Tax Law § 1408

§ 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