1408 – Liability of Recording Officer.
§ 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 […]
1409 – Returns.
§ 1409. Returns. (a) (1) A joint return shall be filed by both the grantor and the grantee for each conveyance whether or not a tax is due thereon other than a conveyance of an easement or license to a public utility as defined in subdivision two of section one hundred eighty-six-a of this chapter […]
1410 – Payment.
§ 1410. Payment. (a) The tax imposed hereunder shall be paid to the commissioner, or to any agent of the commissioner appointed pursuant to section fourteen hundred seven of this article, no later than the fifteenth day after the delivery of the instrument effecting the conveyance by the grantor to the grantee. For purposes of […]
1400 – Short Title.
§ 1400. Short title. This article shall be known and may be cited as the “real estate transfer tax law”.