N.Y. Tax Law § 1449-ddddddd

* § 1449-ddddddd. Liability for tax. 1. The real estate transfer tax\nshall be paid by the grantor. If the grantor has failed to pay the tax\nimposed pursuant to this article or if the grantor is exempt from such\ntax, the grantee shall have the duty to pay the tax. Where the grantee\nhas the duty to pay the tax because the grantor has failed to pay, such\ntax shall be the joint and several liability of the grantor and the\ngrantee.\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is proven, and the burden\nof proving the contrary shall be on the person liable for payment of the\ntax.\n * NB Repealed October 25, 2030\n