Statute · New York Tax Law
N.Y. Tax Law § 1439-iii — Liability of recording officer
N.Y. Tax Law § 1439-iii
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
* § 1439-iii. 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 such recording officer shall collect so long as they shall compute and collect such tax on the amount of consideration or the value…
Citator
N.Y. Tax Law § 1439-iii — Liability of recording officer is in force in the current edition of the Code, and nothing recorded condemns it.
* § 1439-iii. 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 such recording officer 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 the recording officer by the person paying the tax.
* NB Repealed December 31, 2045
* NB There are 2 § 1439-iii's