Section 1449-H. 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 return, for purposes of the real estate
  transfer tax imposed pursuant to this article, shall be a  photocopy  or
  carbon  copy of the real estate transfer tax return required to be filed
  pursuant to section fourteen hundred nine of  this  chapter.    However,
  when  an  apportionment  is  required  to  be  made  pursuant to section
  fourteen hundred forty-nine-r of this article, a supplemental form shall
  also be required to be filed. The real estate transfer tax  returns  and
  supplemental  forms  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
  provided in this section.