N.Y. Tax Law § 1450-h

* § 1450-h. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as their 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 their\nagent subject to such terms and conditions as the treasurer shall\nprescribe. The real estate transfer tax shall be paid to such agent as\nprovided in section fourteen hundred fifty-c of this article.\n * NB Repealed December 31, 2045\n