ยง 1422. Foreclosure proceedings. Where the conveyance consists of a
transfer of property made as a result of an order of the court in a
foreclosure proceeding ordering the sale of such property, the referee
or sheriff effectuating such transfer shall not be liable for any
interest or penalties that are authorized pursuant to this article or
article thirty-seven of this chapter.
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.