New York Laws
Article 31 - Real Estate Transfer Tax
1404 - Liability for Tax.

(b) 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.

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