N.Y. Tax Law § 1449-m

§ 1449-m. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as its agent for purposes of\ncollecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as its\nagent subject to such terms and conditions as it shall prescribe. The\nreal estate transfer tax shall be paid to such agent as provided in\nsection fourteen hundred forty-nine-h of this article.\n