2012 New York Consolidated Laws
TAX - Tax
Article 31 - (1400 - 1421) REAL ESTATE TRANSFER TAX
1404 - Liability for tax.

 
    §  1404.  Liability for tax. (a) The real estate transfer tax shall be
  paid by the grantor.  If the grantor has failed to pay the  tax  imposed
  by  this article at the time required by section fourteen hundred ten of
  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.
    (b) 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.