N.Y. Tax Law § 1439-HHH*2
* § 1439-hhh. Designation of agents. The treasurer is authorized to designate the recording officer to act as the treasurer's agent for purposes of collecting the tax authorized by this article. The treasurer shall provide for the manner in which the recording officer may be designated as 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-ccc of this article. * NB Repealed December 31, 2045 * NB There are 2 § 1439-hhh's