§ 1449-hhh. Designation of agents. The treasurer is authorized to designate the recording officer to act as its 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 its agent subject to such terms and conditions as it shall prescribe. The real estate transfer tax shall be paid to such agent as provided in section fourteen hundred forty-nine-ccc of this article.

Terms Used In N.Y. Tax Law 1449-HHH

  • Person: means an individual, partnership, 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 1449-AAA
  • Recording officer: means the county clerk of the county of Nassau. See N.Y. Tax Law 1449-AAA
  • Treasurer: means the treasurer of the county of Nassau. See N.Y. Tax Law 1449-AAA