reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1405-A - Credit.

§  1405-A. Credit. A grantor shall be allowed a credit against the tax
  due on a conveyance of real property to the extent tax was paid by  such
  grantor  on  a  prior creation of a leasehold of all or a portion of the
  same real property or on the  granting  of  an  option  or  contract  to
  purchase  all  or  a portion of the same real property, by such grantor.
  Such credit shall be  computed  by  multiplying  the  tax  paid  on  the
  creation  of  the leasehold or on the granting of the option or contract
  by a fraction, the numerator of which is the value of the  consideration
  used  to  compute  such tax paid which is not yet due to such grantor on
  the date of the subsequent conveyance (and which such grantor  will  not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1406 - Preparation and Sale of Stamps.

§  1406.  Preparation and sale of stamps. (a) The tax commission shall
prepare adhesive documentary stamps for  purposes  of  the  real  estate
transfer  tax of such design, in such form, in such denominations and in
such quantities as it may from time to  time  deem  advisable.  The  tax
commission  shall make provision for the sale of such stamps by its duly
authorized agent or agents in such places, at such times and subject  to
such terms and conditions as in its judgment may be necessary.
(b)  The tax commission may from time to time and as often as it deems
advisable provide for the issuance and exclusive use of stamps of a  new
design  and  forbid  the use of stamps of any other design.  In order to
make such a change and discontinue the use of stamps of a former design,
the tax commission shall publish once in each week  for  each  of  three
months  immediately  preceding  the  time  when  such  change shall take
effect, in one or more daily newspapers published in each of  the  first
and  second class cities of the state, a notice to the effect that after
a certain date, which shall be at least three  months  after  the  first
publication of such notice, only the new issue or design of stamps shall
be  accepted  or  used  to  pay the real estate transfer tax. After such
date, it shall be unlawful for any person to make use of any other  than
the new issue or design of stamps in payment of such tax.
(c)  Any  person  lawfully in possession of unused stamps of an old or
superseded issue or design may, within ninety days from  the  time  when
such  change  becomes  effective, surrender the unused stamps to the tax
commission together with a sworn statement setting forth  the  name  and
address  of  the  owner and party surrendering the stamps, how, when and
from whom they were acquired and  such  other  information  as  the  tax
commission  may require. The tax commission shall redeem such unused and
surrendered stamps by exchanging stamps of a like  denomination  of  the
new issue or design for them.
(d)  Notwithstanding the provisions of sections seven and eight of the
state printing law, the tax commission is hereby directed to make, enter
into and execute for and  on  behalf  of  the  state  such  contract  or
contracts for dyes, plates and printing necessary for the manufacture of
the stamps provided for by this article. The tax commission shall be the
custodian  of  all  stamps,  dyes,  plates  or  other  material or thing
furnished by it and used in the manufacture of such state tax stamps.
(e) This section shall not apply to the  extent  the  commissioner  of
taxation  and finance chooses not to use documentary stamps for purposes
of this tax.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1408 - Liability of Recording Officer.

§  1408.  Liability  of  recording officer. A recording officer or any
  other person designated to act as agent  pursuant  to  section  fourteen
  hundred seven of this article shall not be liable under this section for
  any  inaccuracy in the amount of tax he shall collect under this article
  so long as he shall compute and  collect  such  tax  on  the  amount  of
  consideration  or  the  value of the interest conveyed as such amount is
  stated on the return required to be filed pursuant to  section  fourteen
  hundred nine of this article.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1410 - Payment.

§  1410.  Payment.  (a) The tax imposed hereunder shall be paid to the
commissioner, or to any agent of the commissioner appointed pursuant  to
section  fourteen  hundred  seven  of  this  article,  no later than the
fifteenth day  after  the  delivery  of  the  instrument  effecting  the
conveyance  by the grantor to the grantee. For purposes of this article,
the date of the instrument effecting the conveyance shall be presumed to
be the date of delivery of such instrument. A notation shall be made (or
stamps affixed) on the instrument effecting the conveyance  as  evidence
of payment. The commissioner may provide for other methods of evidencing
payment.  Except  as  hereafter  provided,  all  moneys received as such
payments by the recording officer  or  any  agent  of  the  commissioner
during each month, excluding the fees retained by such recording officer
or  agent  pursuant to subdivision (c) of section fourteen hundred seven
of this chapter, shall be remitted to the commissioner on the tenth  day
of  the succeeding month or on such other day as is set by regulation by
the commissioner. Provided, however,  if  the  total  of  such  payments
required to be remitted to the commissioner by such recording officer or
agent  during  the  prior calendar year exceeded one million two hundred
thousand dollars, all moneys received as such payments by such recording
officer or  agent  of  the  commissioner  from  the  first  through  and
including  the  fifteenth day of a month, excluding the fees retained by
such recording officer or agent pursuant to subdivision (c)  of  section
fourteen  hundred  seven  of  this  chapter,  shall  be  remitted to the
commissioner on the twenty-fifth day of the same month such  moneys  are
received by such recording officer or agent. All moneys received as such
payments  by  such recording officer or agent from the sixteenth through
and including the last day of the month, excluding the fees retained  by
such  recording  officer or agent pursuant to subdivision (c) of section
fourteen hundred seven  of  this  chapter,  shall  be  remitted  to  the
commissioner on the tenth day of the succeeding month.
(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.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1413 - Remedies Exclusive.

§ 1413. Remedies exclusive. The remedies provided by sections fourteen
  hundred  eleven and fourteen hundred twelve of this article shall be the
  exclusive remedies available  to  any  person  for  the  review  of  tax
  liability   imposed  by  this  article.  No  determination  or  proposed
  determination of tax or determination  on  any  application  for  refund
  shall be enjoined or reviewed by any action for declaratory judgment, an
  action  for money had and received, or by any action or proceeding other
  than a proceeding under article seventy-eight of the civil practice  law
  and rules.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1414 - Proceedings to Recover Tax.

§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail
to  pay  any  tax,  penalty  or  interest  imposed  by this article, the
attorney general shall, upon the request of the commissioner of taxation
and finance, bring or cause to be  brought  an  action  to  enforce  the
payment  of  the same on behalf of the state of New York in any court of
the state of New York or of any other state or of the United States.
(b) As an additional or alternate remedy, the commissioner of taxation
and finance may issue a warrant, directed to the sheriff of  any  county
commanding  him  to levy upon and sell the real and personal property of
any grantor or grantee liable for the tax, which may be found within his
county, for the payment of the amount  thereof,  with  any  penalty  and
interest,  and  the  cost  of  executing the warrant, and to return such
warrant to the commissioner of taxation  and  finance  and  to  pay  the
commissioner  the  money  collected  by virtue thereof within sixty days
after the receipt of such warrant. The sheriff shall  within  five  days
after  the  receipt  of  the  warrant  file with the county clerk a copy
thereof, and thereupon such clerk shall enter in the judgment docket the
name of the person mentioned in the warrant and the amount of  the  tax,
penalty  and  interest for which the warrant is issued and the date when
such copy is filed. Thereupon the amount of  such  warrant  so  docketed
shall  become  a  lien  upon  the  title to and the interest in real and
personal property of the person against whom the warrant is issued. Such
lien shall not apply to personal property unless such warrant  is  filed
in  the  department  of  state.  The sheriff shall then proceed upon the
warrant, in the same manner, and with like effect, as that  provided  by
law in respect to executions issued against property upon judgments of a
court  of  record  and for services in executing the warrant he shall be
entitled to the same fees, which he may collect in the same manner.   In
the  discretion of the commissioner of taxation and finance a warrant of
like terms, force and effect may be issued and directed to  any  officer
or  employee  of  the division of taxation, and in the execution thereof
such officer or employee shall have all the powers conferred by law upon
sheriffs, but shall be entitled to no fee or compensation in  excess  of
the  actual  expenses  paid  in  the performance of such duty. Upon such
filing of a copy of a warrant, the commissioner of taxation and  finance
shall  have the same remedies to enforce the amount due thereunder as if
the state had recovered the judgment therefor.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1415 - General Powers of the Commissioner of Taxation and Finance.

§  1415.  General  powers of the commissioner of taxation and finance.
The commissioner of taxation and finance shall have the  power:  (a)  to
administer  and  enforce  the  tax  imposed  by  this  article  and  the
commissioner is authorized to make such rules and  regulations,  and  to
require  such  facts and information to be reported, as the commissioner
may deem necessary to enforce the provisions of this article.
(b) For the purposes of ascertaining the correctness of any return, or
for the purpose of making an estimate of tax of any return, or  for  the
purpose  of  making  an  estimate of tax of any person, to examine or to
cause to have examined, by any agent or representative designated by the
commissioner for that purpose, any books, papers, records  or  memoranda
related  to  the  matters required to be included in the return, and may
require the attendance of the person rendering the return or any officer
or employee of such person, or the attendance of any other person having
knowledge of the matters included in the return, and may take  testimony
and require proof material for its information, with power to administer
oaths to such person or persons.
(c)  To  extend,  for cause shown, the time of filing any return for a
period not exceeding three months.
(d) To prescribe the methods for determining the consideration and net
consideration attributable to that  portion  of  real  property  located
partly  within and partly without the state of New York which is located
within the state of New York or any interest therein.
(e) To require any grantor or grantee to keep such  records,  and  for
such  length of time as may be required for the proper administration of
this title and to furnish such records to the commissioner  of  taxation
and finance upon request.
(f)  The  commissioner  of taxation and finance, of the commissioner's
own motion, may abate any small unpaid balance of an assessment  of  the
tax to be levied hereunder, or any liability in respect thereof, if such
commissioner   determines   under   uniform   rules  prescribed  by  the
commissioner that the administration and collection costs involved would
not warrant collection of the amount  due.  The  commissioner  may  also
abate,  of  the  commissioner's  own  motion,  the unpaid portion of the
assessment of any tax or any liability  in  respect  thereof,  which  is
excessive  in  amount, or is assessed after the expiration of the period
of  limitation  properly  applicable  thereto,  or  is  erroneously   or
illegally  assessed. No claim for abatement under this subdivision shall
be filed by a taxpayer.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1416 - Interest and Civil Penalties.

§  1416.  Interest  and  civil  penalties.  (a) If the commissioner of
taxation and finance determines that there has been  an  overpayment  of
tax,  interest  at the overpayment rate set by the commissioner shall be
paid by the comptroller to the grantor or grantee, on  any  refund  paid
pursuant  to  the  provisions of section fourteen hundred twelve of this
article.  If  the  commissioner  determines  that  there  has  been   an
underpayment  of  tax,  the grantor or grantee shall pay interest to the
commissioner at the underpayment rate set by  the  commissioner  on  the
amount  of  any  tax  not  paid. The commissioner shall set the rates of
interest to be paid on underpayment and overpayment of the taxes imposed
by this article at the underpayment and overpayment  rates  of  interest
prescribed  in subsection (e) of section one thousand ninety-six of this
chapter.
(b) Any grantor or grantee failing to file a return or to pay any  tax
within  the  time required by this article shall be subject to a penalty
of ten per centum of the amount of tax due plus an interest  penalty  of
two  per  centum  of  such  amount  for  each month of delay or fraction
thereof after the expiration of the first month after  such  return  was
required to be filed or such tax became due, such interest penalty shall
not  exceed twenty-five per centum in the aggregate. If the commissioner
of taxation and finance determines that such failure or delay was due to
reasonable cause and not due to willful neglect, the commissioner  shall
remit, abate or waive all of such penalty and such interest penalty.
(c)  If  any  amount  of  tax  is  not paid on or before the last date
prescribed in section fourteen hundred ten of this chapter for  payment,
interest at the underpayment rate set by the commissioner on such amount
shall  be  paid for the period from such last date to the date paid. The
commissioner  shall  set  the  rate  of  interest  to  be  paid  at  the
underpayment  rate  of  interest prescribed in subsection (e) of section
one thousand ninety-six of this chapter. Interest under this subdivision
shall not be paid if the amount thereof is less than one dollar.
(d) The penalties and interest provided for in this section  shall  be
paid   to  the  commissioner  of  taxation  and  finance  and  shall  be
determined, assessed, collected and distributed in the  same  manner  as
the tax imposed by this article and any reference to tax in this article
shall  be  deemed to refer to the penalties and interest imposed in this
section.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1420 - Limitations of Time.

§  1420. Limitations of time. (a) The provisions of the civil practice
law and rules or any other law relative to limitations of time  for  the
enforcement  of  a  civil  remedy  shall  not apply to any proceeding or
action taken by the state or the commissioner of taxation and finance to
levy, appraise, assess, determine or enforce the collection of  any  tax
or  penalty  provided  by  this article. No assessment of additional tax
shall be made after the expiration of more than  three  years  from  the
date  of the filing of a return; provided, however, that where no return
has been filed as provided by law or in the case of a willfully false or
fraudulent return, the tax may be assessed at any time.
(b) Where, before the expiration of the period prescribed  herein  for
the  assessment  of  additional tax, a taxpayer has consented in writing
that such period be extended, the amount of such additional tax due  may
be  determined  at  any  time within such extended period. The period so
extended may be further extended by subsequent consents in writing  made
before  the  expiration  of  the  extended  period.  If  a  taxpayer has
consented in writing to the extension of the period for assessment,  the
period  for  filing  an  application  for  a  refund pursuant to section
fourteen hundred twelve shall not expire prior to six months  after  the
expiration of the period within which an assessment may be made pursuant
to the consent to extend the time for assessment of additional tax.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1422 - Foreclosure Proceedings.

§  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.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1425 - Imposition of Tax.

§ 1425. Imposition of tax. Notwithstanding any other provisions of law
  to   the  contrary,  the  county  of  Erie,  acting  through  its  local
  legislative body, is hereby authorized and empowered to adopt and  amend
  local  laws  imposing  in  such  county a tax on each conveyance of real
  property or interest therein when the consideration exceeds five hundred
  dollars, at the rate of two  dollars  and  fifty  cents  for  each  five
  hundred dollars or fractional part thereof; provided, however, that with
  respect  to  (A) a conveyance of a one, two or three-family house and an
  individual residential condominium unit, or interests therein;  and  (B)
  conveyances  where  the consideration is less than five hundred thousand
  dollars, the consideration for the interest conveyed shall  exclude  the
  value  of  any  lien  or  encumbrance  remaining  thereon at the time of
  conveyance. Such local law shall apply to any conveyance occurring on or
  after June first, nineteen  hundred  ninety,  but  shall  not  apply  to
  conveyances  made  on  or  after  such  date pursuant to binding written
  contracts entered into prior to such date, provided  that  the  date  of
  execution  of such contract is confirmed by independent evidence such as
  the recording of the contract, payment of a deposit or other  facts  and
  circumstances as determined by the treasurer.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1426 - Payment of Tax.

§  1426.  Payment  of  tax.  1.  The  real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of this chapter. The return, for purposes of the real estate
  transfer tax imposed pursuant to this article, shall be a  photocopy  or
  carbon  copy of the real estate transfer tax return required to be filed
  pursuant to section fourteen hundred nine of  this  chapter.    However,
  when  an  apportionment  is  required  to  be  made  pursuant to section
  fourteen hundred thirty-four of this article, a supplemental form  shall
  also  be  required to be filed. The real estate transfer tax returns and
  supplemental forms required to be filed pursuant to this  section  shall
  be  preserved  for  three  years  and thereafter until such treasurer or
  recording officer orders them to be destroyed.
3. The recording officer shall not record an  instrument  effecting  a
  conveyance unless the return required by this section has been filed and
  the  tax  imposed  pursuant  to  this  article  shall  have been paid as
  provided in this section.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1427 - Liability for Tax.

§  1427.  Liability for tax.  1. The real estate transfer tax shall be
  paid by the grantor. If the grantor has failed to pay  the  tax  imposed
  pursuant  to this article or if the grantor is exempt from such tax, the
  grantee shall have the duty to pay the tax. Where the  grantee  has  the
  duty  to  pay  the  tax  because the grantor has failed to pay, such tax
  shall be the joint and several liability of the grantor and the grantee.
2. For the purpose of the proper administration of this article and to
  prevent evasion of the tax hereby authorized, 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.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1428-A - Credit.

§  1428-a.  Credit. 1. A grantor shall be allowed a credit against the
  tax due on a conveyance of real property to the extent tax was  paid  by
  such  grantor  on a prior creation of a leasehold of all or a portion of
  the same real property or on the granting of an option  or  contract  to
  purchase  all  or  a portion of the same real property, by such grantor.
  Such credit shall be  computed  by  multiplying  the  tax  paid  on  the
  creation  of  the leasehold or on the granting of the option or contract
  by a fraction, the numerator of which is the value of the  consideration
  used  to  compute  such tax paid which is not yet due to such grantor on
  the date of the subsequent conveyance (and which such grantor  will  not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
2.  A  grantor  shall  be  allowed  a  credit against the tax due on a
  conveyance of real property under the following circumstances:  (a)  the
  grantor purchased the property without its being improved by residential
  premises, (b) the grantor improved it by the construction of residential
  premises  thereon,  and  (c) the grantor subsequently sold such improved
  property. At the time of the first sale of the property after the making
  of the improvement, the grantor shall be allowed a credit equal  to  the
  amount  of  the tax actually paid on the conveyance immediately prior to
  the making of the improvement.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1429 - Designation of Agents.

§  1429.  Designation  of  agents.  The  treasurer  is  authorized  to
  designate the recording officer to act as  its  agent  for  purposes  of
  collecting  the  tax  authorized  by  this  article. The treasurer shall
  provide for the manner in which such person may  be  designated  as  its
  agent  subject  to  such terms and conditions as it shall prescribe. The
  real estate transfer tax shall be paid to  such  agent  as  provided  in
  section fourteen hundred twenty-six of this article.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1430 - Liability of Recording Officer.

§  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.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1431 - Refunds.

§  1431.  Refunds.  Whenever  the  treasurer  shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article  were  paid  in  error, it may cause such moneys to be
  refunded pursuant to  such  rules  and  regulations  it  may  prescribe,
  provided  any  application  for  such refund is filed with the treasurer
  within two years from the date the erroneous payment was made.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1432 - Deposit and Disposition of Revenue.

§ 1432. Deposit and disposition of revenue. 1. (a) All taxes collected
or  received  by  the  treasurer  or his duly authorized agent under the
provisions of the local law enacted pursuant to this  article  shall  be
deposited  in  accordance  with provisions of a local law adopted by the
legislative body of Erie county which local law shall  designate  proper
officers  to be responsible for deposit of revenue collected or received
under this article. Such local law shall also provide that  any  officer
designated to collect, receive, or deposit such revenue shall maintain a
system  of  accounts  showing the revenue collected or received from the
tax imposed pursuant to this article. Such local law shall also  provide
that  an  officer  of  the  county  shall  pay  to  the Niagara Frontier
transportation authority all revenue deposited under this section.  Such
payment shall be made on the tenth day of each month for  the  preceding
month.
(b)   Distributions   made  to  the  Niagara  Frontier  transportation
authority shall be used  only  for  operations  of  mass  transportation
services  provided  by  the  Niagara  Frontier  transportation authority
within the county of Erie. All  such  distributions  shall  be  made  in
accordance  with the provisions of a contract between the county of Erie
and the Niagara Frontier Transit Metro System, Inc.  Such  contract  may
only  be  amended with the consent of the Niagara Frontier Transit Metro
System, Inc. and when authorized by at least a two-thirds  vote  of  the
county legislature.
2.  Notwithstanding the provisions of subdivision one of this section,
on and after the first day  of  April,  nineteen  hundred  ninety-three,
distributions  shall  be  paid into a repair reserve fund established by
the county pursuant to section six-d of the general  municipal  law  for
the purpose of repair of county roads and bridges within such county.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1433 - Judicial Review.

§  1433.  Judicial review. 1. Any final determination of the amount of
  any tax payable  under  section  fourteen  hundred  twenty-six  of  this
  article shall be reviewable for error, illegality or unconstitutionality
  or   any   other   reason  whatsoever  by  a  proceeding  under  article
  seventy-eight of  the  civil  practice  law  and  rules  if  application
  therefor  is  made  to  the  supreme  court within four months after the
  giving of the notice of such  final  determination,  provided,  however,
  that  any  such  proceeding  under  article  seventy-eight  of the civil
  practice law and rules shall not be instituted unless (a) the amount  of
  any  tax sought to be reviewed, with such interest and penalties thereon
  as may be provided for by local law shall be first deposited  and  there
  is  filed  an  undertaking,  issued  by  a  surety company authorized to
  transact business in this state and approved by  the  superintendent  of
  financial  services  of this state as to solvency and responsibility, in
  such amount as a justice of the  supreme  court  shall  approve  to  the
  effect  that  if  such  proceeding be dismissed or the tax confirmed the
  petitioner will pay all costs  and  charges  which  may  accrue  in  the
  prosecution  of  such proceeding or (b) at the option of the petitioner,
  such undertaking may be in a sum sufficient to cover the taxes, interest
  and penalties stated in such determination, plus the costs  and  charges
  which  may  accrue  against  it in the prosecution of the proceeding, in
  which event the petitioner shall not be  required  to  pay  such  taxes,
  interest or penalties as a condition precedent to the application.
2.  Where  any  tax  imposed  hereunder  shall  have been erroneously,
  illegally or unconstitutionally assessed or  collected  and  application
  for  the  refund  or  revision  thereof  duly  made to the proper fiscal
  officer or officers, and such officer or  officers  shall  have  made  a
  determination  denying such refund or revision, such determination shall
  be reviewable by a proceeding under article seventy-eight of  the  civil
  practice  law  and rules, provided, however, (i) that such proceeding is
  instituted within four months after the giving of  the  notice  of  such
  denial,  (ii)  that  a final determination of tax due was not previously
  made, and (iii) that an undertaking is  filed  with  the  proper  fiscal
  officer  or  officers in such amount and with such sureties as a justice
  of the supreme court shall approve to the effect that if such proceeding
  be dismissed or the tax confirmed, the petitioner will pay all costs and
  charges which may accrue in the prosecution of such proceeding.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1434 - Apportionment.

§  1434.  Apportionment. The local law adopted by the legislative body
  of  Erie  county  shall  provide  for  a  method  of  apportionment  for
  determining the amount of tax due whenever the real property or interest
  therein is situated within and without Erie county.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1435 - Miscellaneous.

§  1435.  Miscellaneous. The local law adopted by the legislative body
  of Erie county may contain such other  provisions  as  such  legislative
  body  deems  necessary  for the proper administration of the tax imposed
  pursuant  to  this  article,   including   provisions   concerning   the
  determination  of  tax,  the imposition of interest on underpayments and
  overpayments and the imposition of civil  penalties.    Such  provisions
  shall  be  identical  to the corresponding provisions of the real estate
  transfer tax imposed by article thirty-one of this chapter,  so  far  as
  such  provisions  can  be made applicable to the tax imposed pursuant to
  this article.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1436 - Returns to Be Secret.

§  1436.  Returns  to  be secret. (a) Except in accordance with proper
judicial order or as otherwise provided by law, it shall be unlawful for
the treasurer or any officer or employee of Erie County  or  any  person
engaged  or  retained by such county on an independent contract basis to
divulge or make known  in  any  manner  the  particulars  set  forth  or
disclosed  in  any return required under a local law enacted pursuant to
this article. Provided, however, that  nothing  in  this  section  shall
prohibit  the  recording officer from making a notation on an instrument
effecting a conveyance indicating the amount of tax  paid.  No  recorded
instrument  effecting  a  conveyance  shall  be  considered a return for
purposes of this section.
(b) The officers charged with the custody of such returns shall not be
required to produce any of them or evidence  of  anything  contained  in
them  in  any action or proceeding in any court, except on behalf of the
county in any action or proceeding involving the collection of a tax due
under a local law enacted pursuant to this article to which such  county
or an officer or employee of such county is a party or a claimant, or on
behalf  of any party to any action or proceeding under the provisions of
a local law enacted pursuant to this article when the returns  or  facts
shown thereby are directly involved in such action or proceeding, in any
of  which  events the court may require the production of, and may admit
in evidence, so much of said returns or of the facts shown  thereby,  as
are pertinent to the action or proceeding and no more.
(c)  Nothing  herein  shall be construed to prohibit the delivery to a
grantor or grantee of an instrument effecting a conveyance or  the  duly
authorized representative of a grantor or grantee of a certified copy of
any  return  filed in connection with such instrument or to prohibit the
publication of statistics so classified as to prevent the identification
of particular returns and the items thereof, or the  inspection  by  the
legal  representatives  of such county of the return of any taxpayer who
shall bring action to set aside or review the tax based thereon.
(d) Any officer or employee of such county who willfully violates  the
provisions  of  this  section  shall  be  dismissed  from  office and be
incapable of holding any public office in this state  for  a  period  of
five years thereafter.
2023 New York Laws › TAX - Tax › Article 31-A - Tax on Real Property Transfers for Transportation Assistance › 1437 - Foreclosure Proceedings.

§  1437.  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.
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-B - Imposition of Tax.

* § 1438-b. Imposition of tax. Notwithstanding any other provisions of
  law  to  the  contrary,  the  town  of Red Hook, acting through its town
  board, is hereby authorized and empowered to adopt a local law  imposing
  in  such  town  a  tax  on  each conveyance of real property or interest
  therein not to exceed a maximum of two percent of the consideration  for
  such conveyance, subject to the exemptions set forth in section fourteen
  hundred thirty-eight-e of this article; any such local law shall fix the
  rate  of  such  tax.  Provided,  however,  any  such local law imposing,
  repealing or reimposing  such  tax  shall  be  subject  to  a  mandatory
  referendum  pursuant  to section twenty-three of the municipal home rule
  law. Notwithstanding the foregoing, prior to adoption of such local law,
  the town must  establish  a  community  preservation  fund  pursuant  to
  section  sixty-four-h  of  the town law. Revenues from such tax shall be
  deposited in such fund and may be used solely for the purposes  of  such
  fund. Such local law shall apply to any conveyance occurring on or after
  the  first  day of a month to be designated by such town board, which is
  not less than sixty days after the enactment  of  such  local  law,  but
  shall  not  apply  to conveyances made on or after such date pursuant to
  binding written contracts entered into prior to such date, provided that
  the date of execution of  such  contract  is  confirmed  by  independent
  evidence  such as the recording of the contract, payment of a deposit or
  other facts and circumstances as determined by the treasurer.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-C - Payment of Tax.

* §  1438-c.  Payment  of tax. 1. The real estate transfer tax imposed
  pursuant to this article shall be paid to the treasurer or the recording
  officer acting as the agent of the treasurer upon  designation  as  such
  agent  by  the treasurer. Such tax shall be paid at the same time as the
  real estate transfer tax imposed by article thirty-one of  this  chapter
  is  required  to  be  paid.  Such  treasurer  or recording officer shall
  endorse upon each deed or instrument effecting a  conveyance  a  receipt
  for the amount of the tax so paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of  this  chapter. The treasurer shall prescribe the form of
  return, the information which it shall contain,  and  the  documentation
  that  shall  accompany  the  return. Said form shall be identical to the
  real estate transfer tax return required to be filed pursuant to section
  fourteen hundred nine of this chapter, except that the  treasurer  shall
  adapt  said  form  to  reflect  the  provisions in this chapter that are
  inconsistent, different, or in addition to  the  provisions  of  article
  thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns
  required to be filed pursuant to this section  shall  be  preserved  for
  three  years  and  thereafter  until such treasurer or recording officer
  orders them to be destroyed.
3. The recording officer shall not record an  instrument  effecting  a
  conveyance unless the return required by this section has been filed and
  the  tax  imposed  pursuant  to  this  article  shall  have been paid as
  required in this section.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-D - Liability for Tax.

* §  1438-d.  Liability for tax. 1. The real estate transfer tax shall
  be paid by the grantee. If the grantee has failed to pay the tax imposed
  pursuant to 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 the tax,  such
  tax  shall  be  the  joint  and several liability of the grantee and the
  grantor.
2. 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 subject to the tax.  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.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-F - Credit.

* §  1438-f.  Credit.  A grantee shall be allowed a credit against the
  tax due on a conveyance of real property to the extent tax was  paid  by
  such  grantee  on a prior creation of a leasehold of all or a portion of
  the same real property or on the granting of an option  or  contract  to
  purchase  all  or  a  portion of the same real property by such grantee.
  Such credit shall be  computed  by  multiplying  the  tax  paid  on  the
  creation  of  the leasehold or on the granting of the option or contract
  by a fraction, the numerator of which is the value of the  consideration
  used  to  compute  such tax paid which is not yet due to such grantor on
  the date of the subsequent conveyance (and which such grantor  will  not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-H - Designation of Agents.

* §  1438-h.  Designation  of  agents.  The treasurer is authorized to
  designate the recording officer to act as his or her agent for  purposes
  of  collecting  the  tax authorized by this article. The treasurer shall
  provide for the manner in which such person may be designated as his  or
  her  agent  subject  to such terms and conditions as the treasurer shall
  prescribe. The real estate transfer tax shall be paid to such  agent  as
  provided in section fourteen hundred thirty-eight-c of this article.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-I - Liability of Recording Officer.

* §  1438-i. 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 or she shall collect so long as he or she 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 or  her  by
  the person paying the tax.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-J - Refunds.

* §  1438-j.  Refunds. Whenever the treasurer shall determine that any
  moneys received under the provisions of the local law  enacted  pursuant
  to  this  article were paid in error, he or she may cause such moneys to
  be refunded pursuant to such requirements as he or  she  may  prescribe,
  provided  that  any  application  for  such  refund  is  filed  with the
  treasurer within two years from the date the erroneous payment was made.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-L - Judicial Review.

* §  1438-l. Judicial review. 1. Any final determination of the amount
  of any tax payable under section fourteen hundred thirty-eight-c of this
  article shall be reviewable for error, illegality or unconstitutionality
  or  any  other  reason  whatsoever  by  a   proceeding   under   article
  seventy-eight  of  the  civil  practice  law  and  rules  if application
  therefor is made to the supreme  court  within  four  months  after  the
  giving  of  the  notice  of such final determination, provided, however,
  that any such  proceeding  under  article  seventy-eight  of  the  civil
  practice  law and rules shall not be instituted unless (a) the amount of
  any tax sought to be reviewed, with such interest and penalties  thereon
  as  may  be provided for by local law shall be first deposited and there
  is filed an undertaking,  issued  by  a  surety  company  authorized  to
  transact business in this state and approved by the state superintendent
  of  financial services as to solvency and responsibility, in such amount
  as a justice of the supreme court shall approve to the  effect  that  if
  such  proceeding  be  dismissed or the tax confirmed the petitioner will
  pay all costs and charges which may accrue in the  prosecution  of  such
  proceeding  or (b) at the option of the petitioner, such undertaking may
  be in a sum sufficient to cover the taxes, interest and penalties stated
  in such determination, plus the  costs  and  charges  which  may  accrue
  against  it  in  the  prosecution  of the proceeding, in which event the
  petitioner shall  not  be  required  to  pay  such  taxes,  interest  or
  penalties as a condition precedent to the application.
2.  Where  any  tax  imposed  hereunder  shall  have been erroneously,
  illegally or unconstitutionally assessed or  collected  and  application
  for  the  refund  or  revision  thereof  duly  made to the proper fiscal
  officer or officers, and such officer or  officers  shall  have  made  a
  determination  denying such refund or revision, such determination shall
  be reviewable by a proceeding under article seventy-eight of  the  civil
  practice  law  and rules; provided, however, that (a) such proceeding is
  instituted within four months after the giving of  the  notice  of  such
  denial,  (b)  a  final determination of tax due was not previously made,
  and (c) an undertaking is  filed  with  the  proper  fiscal  officer  or
  officers  in  such  amount  and  with  such sureties as a justice of the
  supreme court shall approve to the effect that  if  such  proceeding  be
  dismissed  or  the  tax confirmed, the petitioner will pay all costs and
  charges which may accrue in the prosecution of such proceeding.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-M - Apportionment.

* §  1438-m.  Apportionment.  A  local  law adopted by the town of Red
  Hook,  pursuant  to  this  article,  shall  provide  for  a  method   of
  apportionment  for  determining  the amount of tax due whenever the real
  property or interest therein is situated within and without the town.
* NB Repealed December 31, 2026
2023 New York Laws › TAX - Tax › Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook › 1438-N - Miscellaneous.

* §  1438-n.  Miscellaneous.  A  local  law adopted by the town of Red
  Hook, pursuant to this article, may contain such other provisions as the
  town deems necessary for the proper administration of  the  tax  imposed
  pursuant   to   this   article,   including  provisions  concerning  the
  determination of tax, the imposition of interest  on  underpayments  and
  overpayments  and  the  imposition  of  civil penalties. Such provisions
  shall be identical to the corresponding provisions of  the  real  estate
  transfer  tax  imposed  by article thirty-one of this chapter, so far as
  such provisions can be made applicable to the tax  imposed  pursuant  to
  this article.
* NB Repealed December 31, 2026