N.Y. Comp. Codes R. & Regs. tit. 20 § 640.1
Current through Register Vol. 46, No. 45, November 2, 2024
Tax Law, §§ 253, 257
The mortgage recording taxes are taxes imposed on the recording of a mortgage on real property situated in New York State. The taxes are paid to the recording officer of any county in which the real property or any part thereof is situated, at the time the mortgage is recorded, or in the case of certain corporate trust mortgages at or before the time a further amount is to be advanced, accrues or becomes secured.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 640.1