N.Y. Tax Law Section 1439-D
Liability for tax

1439–A
Definitions 1439–B
Imposition of tax 1439–C
Payment of tax 1439–D
Liability for tax 1439–E
Exemptions 1439–F
Credit 1439–G
Cooperative housing corporation transfers 1439–H
Designation of agents 1439–I
Liability of recording officer 1439–J
Refunds 1439–K
Deposit and disposition of revenue 1439–L
Judicial review 1439–M
Apportionment 1439–N
Miscellaneous 1439–O
Returns to be secret 1439–P
Foreclosure proceedings