New York Laws
Article 31 - Real Estate Transfer Tax
1402-A - Additional Tax.

(b) Notwithstanding the provisions of subdivision (a) of section
fourteen hundred four of this article, the additional tax imposed by
this section shall be paid by the grantee. If the grantee has failed to
pay the tax imposed by this article at the time required by section
fourteen hundred ten of 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, such tax shall be the joint and several liability of the grantor
and the grantee.
(c) Except as otherwise provided in this section, all the provisions
of this article relating to or applicable to the administration,
collection, determination and distribution of the tax imposed by section
fourteen hundred two of this article shall apply to the tax imposed
under the authority of this section with such modifications as may be
necessary to adapt such language to the tax so authorized. Such
provisions shall apply with the same force and effect as if those
provisions had been set forth in this section except to the extent that
any provision is either inconsistent with a provision of this section or
not relevant to the tax authorized by this section.