N.Y. Tax Law 1439-H*2 – Designation of agents
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* § 1439-h. Designation of agents. The treasurer is authorized to designate the recording officer to act as his or her agent for purposes of collecting the tax authorized by this article. The treasurer shall provide for the manner in which such person may be designated as his or her agent subject to such terms and conditions as the treasurer shall prescribe. The real estate transfer tax shall be paid to such agent as provided in section fourteen hundred thirty-nine-c of this article.
Terms Used In N.Y. Tax Law 1439-H*2
- Person: means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1439-A*2
- Recording officer: means the county clerk of the county of Columbia. See N.Y. Tax Law 1439-A*2
- Tax: shall mean the real estate transfer tax imposed pursuant to section fourteen hundred thirty-nine-b of this article or, if the context clearly indicates, shall mean the real estate transfer tax imposed pursuant to article thirty-one of this chapter. See N.Y. Tax Law 1439-A*2
- Treasurer: means the treasurer of the county of Columbia. See N.Y. Tax Law 1439-A*2
* NB Repealed December 31, 2027
* NB There are 3 § 1439-h's