Section 1439-CC. Payment of tax

1. The real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
    2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of  this  chapter. The treasurer shall prescribe the form of
  return, the information which it shall contain,  and  the  documentation
  that  shall  accompany  the  return. Said form shall be identical to the
  real estate transfer tax return required to be filed pursuant to section
  fourteen hundred nine of this chapter, except that the  treasurer  shall
  adapt  said  form  to  reflect  the  provisions in this chapter that are
  inconsistent, different, or in addition to  the  provisions  of  article
  thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns
  required to be filed pursuant to this section  shall  be  preserved  for
  three  years  and  thereafter  until such treasurer or recording officer
  orders them to be destroyed.
    3. The recording officer shall not record an  instrument  effecting  a
  conveyance unless the return required by this section has been filed and
  the  tax  imposed  pursuant  to  this  article  shall  have been paid as
  required in this section.
    * NB Repealed December 31, 2028