1408. Liability of recording officer. A recording officer or any other person designated to act as agent pursuant to section fourteen hundred seven of this article shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this article so long as he shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amount is stated on the return required to be filed pursuant to section fourteen hundred nine of this article.
Last modified: February 3, 2019