N.Y. Tax Law § 1439-iii

* § 1439-iii. Liability of recording officer. A recording officer\nshall not be liable for any inaccuracy in the amount of tax imposed\npursuant to this article that they shall collect so long as they shall\ncompute and collect such tax on the amount of consideration or the value\nof the interest conveyed as such amounts are provided to them by the\nperson paying the tax.\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-iii's\n