N.Y. Tax Law § 1450-i

* § 1450-i. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that they shall collect so long as they shall compute\nand collect such tax on the amount of consideration or the value of the\ninterest conveyed as such amounts are provided to them by the person\npaying the tax.\n * NB Repealed December 31, 2045\n