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2010 New York Code
TAX - Tax
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
1449-N - Liability of recording officer.

§  1449-n.  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 or her by the
  person paying the tax.

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