Section 1449-DDDD. 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 taxable. 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    * NB Repealed December 31, 2025