N.Y. Tax Law Section 1408
Liability of recording officer

1400
Short title 1401
Definitions 1402
Imposition of tax 1402‑A
Additional tax 1402‑B
Supplemental tax in cities having a population of one million or more 1404
Liability for tax 1405
Exemptions 1405‑A
Credit 1405‑B
Cooperative housing corporation transfers 1406
Preparation and sale of stamps 1407
Designation of agents 1408
Liability of recording officer 1409
Returns 1410
Payment 1411
Determination of tax 1412
Refunds 1413
Remedies exclusive 1414
Proceedings to recover tax 1415
General powers of the commissioner of taxation and finance 1416
Interest and civil penalties 1417
Criminal penalties 1418
Returns to be secret 1419
Notices 1420
Limitations of time 1421
Deposit and dispositions of revenues 1422
Foreclosure proceedings 1423
Modernization of real property transfer reporting