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Statutes » New York » TAX Law » Article 31-A-2

N.Y. TAX Law § 1439-I

This is the official text of N.Y. TAX Law § 1439-I, 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

* § 1439-i. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or the value\nof the interest conveyed as such amounts are provided to him or her by\nthe person paying the tax.\n * NB Repealed December 31, 2027\n * NB There are 3 § 1439-i's\n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.