N.Y. Tax Law § 1449-iiiii

§ 1449-iiiii. 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 shall collect so long as he shall\ncompute and collect such tax on the amount of consideration or the value\nof the interest conveyed as such amounts are provided to him or her by\nthe person paying the tax.\n