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2015 New York Laws
TAX - Tax
Article 33-B - (Tax) TAX ON REAL ESTATE TRANFERS IN TOWNS
1563 - Liability for tax.

NY Tax L § 1563 (2015) What's This?
  1563.  Liability  for tax. 1. The real estate transfer tax shall be
  paid by the buyer.

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.

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