N.Y. Laws » CHAPTER Tax / ARTICLE Real Estate Transfer Tax
New York Consolidated Laws

N.Y. Tax Law § 1410 (2026)

Payment

✓ text as retrieved May 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section NY-LEGnysenate.gov Justiaon Justia CornellLII Search CasesGoogle Scholar 
§ 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 one of the following conditions is satisfied:
  (1) the instrument is accompanied by a receipt issued by the
commissioner pursuant to subdivision (c) of section fourteen hundred
twenty-three of this article; or
  (2) 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.
Notes of Decisions
Cited in 3 cases, 1993–2010 · leading case: Heller v. State, 611 N.E.2d 770 (N.Y. 1993).
Sort: Relevance Newest Treatment
Heller v. State, 611 N.E.2d 770 (N.Y. 1993). · cites it 2× “On the other hand, Tax Law § 1410 (b) 4 requires payment of the actual amount of the transfer tax due and states, in part, that "[a] recording officer shall not record an instrument effecting a conveyance unless * * * the real estate transfer tax due, if any, shall have been…”
Boris v. Boris, 272 A.D.2d 284 (N.Y. App. Div. 2d Dep't 2000). “Because the deed could not be recorded without paying the real property transfer tax (see, Tax Law § 1410 [b]), the plaintiff is liable to the defendant for an additional $506 for that tax.”
U.S. Bank, N.A. v. Persaud, 29 Misc. 3d 455 (N.Y. Sup. Ct. 2010). · cites it 2× “The word “taxes” in such provision, however, may not be read to include real estate transfer taxes, insofar as real estate transfer taxes are incurred as a consequence of the sale and do not result in a lien against the property (see Tax Law § 1410 [b]). Rather, a real estate…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.