New York Laws
Article 31-A - Tax on Real Property Transfers for Transportation Assistance
1430 - Liability of Recording Officer.

ยง 1430. Liability of recording officer. A recording officer shall not
be liable for any inaccuracy in the amount of tax imposed pursuant to
this article that he shall collect so long as he shall compute and
collect such tax on the amount of consideration or the value of the
interest conveyed as such amounts are provided to him by the person
paying the tax.