2015 New York Laws
TAX - Tax
Article 31 - (Tax) REAL ESTATE TRANSFER TAX
1410 - Payment.

  1410.  Payment.  (a) The tax imposed hereunder shall be paid to the
  commissioner, or to any agent of the commissioner appointed pursuant  to
  section  fourteen  hundred  seven  of  this  article,  no later than the
  fifteenth day  after  the  delivery  of  the  instrument  effecting  the
  conveyance  by the grantor to the grantee. For purposes of this article,
  the date of the instrument effecting the conveyance shall be presumed to
  be the date of delivery of such instrument. A notation shall be made (or
  stamps affixed) on the instrument effecting the conveyance  as  evidence
  of payment. The commissioner may provide for other methods of evidencing
  payment.    Except  as  hereafter  provided, all moneys received as such
  payments by the recording officer  or  any  agent  of  the  commissioner
  during each month, excluding the fees retained by such recording officer
  or  agent  pursuant to subdivision (c) of section fourteen hundred seven
  of this chapter, shall be remitted to the commissioner on the tenth  day
  of  the succeeding month or on such other day as is set by regulation by
  the commissioner.   Provided, however, if the  total  of  such  payments
  required to be remitted to the commissioner by such recording officer or
  agent  during  the  prior calendar year exceeded one million two hundred
  thousand dollars, all moneys received as such payments by such recording
  officer or  agent  of  the  commissioner  from  the  first  through  and
  including  the  fifteenth day of a month, excluding the fees retained by
  such recording officer or agent pursuant to subdivision (c)  of  section
  fourteen  hundred  seven  of  this  chapter,  shall  be  remitted to the
  commissioner on the twenty-fifth day of the same month such  moneys  are
  received by such recording officer or agent. All moneys received as such
  payments  by  such recording officer or agent from the sixteenth through
  and including the last day of the month, excluding the fees retained  by
  such  recording  officer or agent pursuant to subdivision (c) of section
  fourteen hundred seven  of  this  chapter,  shall  be  remitted  to  the
  commissioner on the tenth day of the succeeding month.
(b)  A  recording  officer  shall not record an instrument effecting a
  conveyance unless the return required by section fourteen  hundred  nine
  of  this article has been filed and the real estate transfer tax due, if
  any, shall have been paid as provided in this section.