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Statutes » New York » TAX Law » Article 31-A-4

N.Y. TAX Law § 1439-III*2

This is the official text of N.Y. TAX Law § 1439-III*2, 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-iii. Liability of recording officer. A recording officer\nshall not be liable for any inaccuracy in the amount of tax imposed\npursuant to this article that such recording officer shall collect so\nlong as they shall compute and collect such tax on the amount of\nconsideration or the value of the interest conveyed as such amounts are\nprovided to the recording officer by the person paying the tax.\n * NB Repealed December 31, 2045\n * NB There are 2 § 1439-iii's\n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.