N.Y. Tax Law § 1439-iii
Liability of recording officer
Redline — January 1, 2026 → current.View current text →
Current — June 29, 2026
As of January 1, 2026
* § 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conveyed as such amounts are provided to them by the\nperson paying the tax.\n * NB Effective January 14, 2026\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-iii's\n
* § 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or the value\nof the interest conveyed as such amounts are provided to them by the\nperson paying the tax.\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-iii's\n
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.