2006 New York Code - Liability For Tax.

 
    * § 1449-dd. 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 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.
    * NB Repealed December 31, 2020