(b) A recording officer shall not record an instrument effecting a
conveyance unless one of the following conditions is satisfied:
(1) the instrument is accompanied by a receipt issued by the
commissioner pursuant to subdivision (c) of section fourteen hundred
twenty-three of this article; or
(2) the return required by section fourteen hundred nine of this
article has been filed and the real estate transfer tax due, if any,
shall have been paid as provided in this section.
Structure New York Laws
Article 31 - Real Estate Transfer Tax
1402-B - Supplemental Tax in Cities Having a Population of One Million or More.
1405-B - Cooperative Housing Corporation Transfers.
1406 - Preparation and Sale of Stamps.
1408 - Liability of Recording Officer.
1414 - Proceedings to Recover Tax.
1415 - General Powers of the Commissioner of Taxation and Finance.
1416 - Interest and Civil Penalties.
1421 - Deposit and Dispositions of Revenues.