Sec. 575.19. Liability of recording officer

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Tax Law, § 1408
A recording officer, or any other person designated to act as an agent, is not liable for any inaccuracy in the amount of tax collected so long as the tax is computed and collected on the amount of consideration, or the value of the interest conveyed, as stated on the return required to be filed pursuant to section 575.14 of this Part.

                    
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