* § 1438-d. Liability for tax. 1. The real estate transfer tax shall
be paid by the grantee. If the grantee has failed to pay the tax imposed
pursuant to this article or if the grantee is exempt from such tax, the
grantor shall have the duty to pay the tax. Where the grantor has the
duty to pay the tax because the grantee has failed to pay the tax, such
tax shall be the joint and several liability of the grantee and the
grantor.

2. For the purpose of the proper administration of this article and to
prevent evasion of the tax hereby imposed, it shall be presumed that all
conveyances are subject to the tax. Where the consideration includes
property other than money, it shall be presumed that the consideration
is the fair market value of the real property or interest therein. These
presumptions shall prevail until the contrary is proven, and the burden
of proving the contrary shall be on the person liable for payment of the
tax.

* NB Repealed December 31, 2026