N.Y. Tax Law § 1449-ddd

§ 1449-ddd. Liability for tax. 1. The real estate transfer tax shall\nbe paid by the grantor. If the grantor has failed to pay the tax imposed\npursuant to this article or if the grantor is exempt from such tax, the\ngrantee shall have the duty to pay the tax. Where the grantee has the\nduty to pay the tax because the grantor has failed to pay, such tax\nshall be the joint and several liability of the grantor and the grantee.\n 2. For the purpose of the proper administration of this article and to\nprevent evasion of the tax hereby authorized, it shall be presumed that\nall conveyances are taxable. Where the consideration includes property\nother than money, it shall be presumed that the consideration is the\nfair market value of the real property or interest therein. These\npresumptions shall prevail until the contrary is proven, and the burden\nof proving the contrary shall be on the person liable for payment of the\ntax.\n