Laws of New York (Last Updated: November 21, 2014)

Section 1408. Liability of recording officer

Latest version.

A recording officer or any
  other person designated to act as agent  pursuant  to  section  fourteen
  hundred seven of this article shall not be liable under this section for
  any  inaccuracy in the amount of tax he shall collect under this article
  so long as he shall compute and  collect  such  tax  on  the  amount  of
  consideration  or  the  value of the interest conveyed as such amount is
  stated on the return required to be filed pursuant to  section  fourteen
  hundred nine of this article.

                    
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