2006 New York Code - Payment Of Tax.

 
    §  1449-ccc.  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. 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 forty-nine-mmm 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.