N.Y. Tax Law Section 1450-I
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 they shall collect so long as they shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amounts are provided to them by the person paying the tax. * NB Effective February 19, 2026 * NB Repealed December 31, 2045

Source: Section 1450-I — Liability of recording officer, https://www.­nysenate.­gov/legislation/laws/TAX/1450-I (updated Nov. 28, 2025; accessed Dec. 6, 2025).

Verified:
Dec. 6, 2025

Last modified:
Nov. 28, 2025

§ 1450-I. Liab. of recording officer's source at nysenate​.gov

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