N.Y. Tax Law § 1447
Current through 2024 NY Law Chapter 553
The treasurer is authorized to designate the recording officer to act as his or her agent for purposes of collecting the tax authorized by this article. The treasurer shall provide for the manner in which such person may be designated as his or her agent subject to such terms and conditions as the treasurer shall prescribe. The real estate transfer tax shall be paid to such agent as provided in section fourteen hundred forty-two of this article.
N.Y. Tax Law § 1447