N.Y. Tax Law Section 1430
Liability of recording officer

A recording officer shall not be liable for any inaccuracy in the amount of tax imposed pursuant to this article that he shall collect so long as he shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amounts are provided to him by the person paying the tax.

Source: Section 1430 — Liability of recording officer, https://www.­nysenate.­gov/legislation/laws/TAX/1430 (updated Sep. 22, 2014; accessed Feb. 7, 2026).

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Verified:
Feb. 7, 2026

Last modified:
Sep. 22, 2014

§ 1430. Liab. of recording officer's source at nysenate​.gov

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