N.Y. Tax Law § 1430

§ 1430. Liability of recording officer. A recording officer shall not\nbe liable for any inaccuracy in the amount of tax imposed pursuant to\nthis article that he shall collect so long as he shall compute and\ncollect such tax on the amount of consideration or the value of the\ninterest conveyed as such amounts are provided to him by the person\npaying the tax.\n