Statute · New York Tax Law
N.Y. Tax Law § 1408 — Liability of recording officer
N.Y. Tax Law § 1408
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1408. Liability of recording officer. A recording officer or any other person designated to act as agent pursuant to section fourteen hundred seven of this article shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this article so long as he…
Citator
N.Y. Tax Law § 1408 — Liability of recording officer is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1408. Liability of recording officer. A recording officer or any other person designated to act as agent pursuant to section fourteen hundred seven of this article shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this article so long as he shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amount is stated on the return required to be filed pursuant to section fourteen hundred nine of this article.