N.Y. Tax Law § 1449-iiii

* § 1449-iiii. 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 he or she shall collect so long as he or\nshe shall compute and collect such tax on the amount of consideration or\nthe value of the interest conveyed as such amounts are provided to him\nor her by the person paying the tax.\n * NB Repealed December 31, 2050\n