N.Y. Tax Law § 1449-dddd

* § 1449-dddd. Liability for tax. 1. The real estate transfer tax\nshall be paid by the grantee. If the grantee has failed to pay the tax\nimposed pursuant to this article or if the grantee is exempt from such\ntax, the grantor shall have the duty to pay the tax. Where the grantor\nhas the duty to pay the tax because the grantee has failed to pay the\ntax, such tax shall be the joint and several liability of the grantee\nand the grantor.\n 2. For the purpose of the proper administration of this article and to\nprevent evasion of the tax hereby imposed, it shall be presumed that all\nconveyances are taxable. Where the consideration includes property other\nthan money, it shall be presumed that the consideration is the fair\nmarket 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is proven, and the burden\nof proving the contrary shall be on the person liable for payment of the\ntax.\n * NB Repealed December 31, 2050\n