Section 1438-D. Liability for tax

1. The real estate transfer tax shall
  be paid by the grantee. If the grantee has failed to pay the tax imposed
  pursuant to this article or if the grantee is exempt from such tax,  the
  grantor  shall  have  the duty to pay the tax. Where the grantor has the
  duty to pay the tax because the grantee has failed to pay the tax,  such
  tax  shall  be  the  joint  and several liability of the grantee and the
  grantor.
    2. For the purpose of the proper administration of this article and to
  prevent evasion of the tax hereby imposed, it shall be presumed that all
  conveyances are subject to the tax.  Where  the  consideration  includes
  property  other  than money, it shall be presumed that the consideration
  is the fair market value of the real property or interest therein. These
  presumptions shall prevail until the contrary is proven, and the  burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
    * NB Repealed December 31, 2026