2012 New York Consolidated Laws
TAX - Tax
Article 31-B - (1440 - 1448-F) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
1443 - Liability for tax.

 
    * §  1443. 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    * NB Repealed December 31, 2025