2010 New York Code
TAX - Tax
Article 31-B-1 - (1448-G - 1448-U) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF ESSEX
1448-J - Liability for tax.

§  1448-j. 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.