N.Y. Tax Law § 1450-h
Designation of agents
Redline — January 1, 2026 → current.View current text →
Current — June 29, 2026
As of January 1, 2026
* § 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such agent as\nprovided in section fourteen hundred fifty-c of this article.\n * NB Effective February 19, 2026\n * NB Repealed December 31, 2045\n
* § 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transfer tax shall be paid to such agent as\nprovided in section fourteen hundred fifty-c of this article.\n * NB Repealed December 31, 2045\n
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.