N.Y. Tax Law § 1439-iii*2

* § 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 such recording officer shall collect so\nlong as they shall compute and collect such tax on the amount of\nconsideration or the value of the interest conveyed as such amounts are\nprovided to the recording officer by the person paying the tax.\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-iii's\n