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N.Y. TAX Law § 1408

This is the official text of N.Y. TAX Law § 1408, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Liability of recording officer

Official statutory text

§ 1408. Liability of recording officer. A recording officer or any\nother person designated to act as agent pursuant to section fourteen\nhundred seven of this article shall not be liable under this section for\nany inaccuracy in the amount of tax he shall collect under this article\nso long as he shall compute and collect such tax on the amount of\nconsideration or the value of the interest conveyed as such amount is\nstated on the return required to be filed pursuant to section fourteen\nhundred nine of this article.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.