* § 1442. Payment of tax. 1. The real estate transfer tax imposed
pursuant to this article shall be paid to the treasurer or the recording
officer acting as the agent of the treasurer upon designation as such
agent by the treasurer. Such tax shall be paid at the same time as the
real estate transfer tax imposed by article thirty-one of this chapter
is required to be paid. Such treasurer or recording officer shall
endorse upon each deed or instrument effecting a conveyance a receipt
for the amount of the tax so paid.

2. A return shall be required to be filed with such treasurer or
recording officer for purposes of the real estate transfer tax imposed
pursuant to this article at the same time as a return is required to be
filed for purposes of the real estate transfer tax imposed by article
thirty-one of this chapter. The treasurer shall prescribe the form of
return, the information which it shall contain, and the documentation
that shall accompany the return. Said form shall be identical to the
real estate transfer tax return required to be filed pursuant to section
fourteen hundred nine of this chapter, except that the treasurer shall
adapt said form to reflect the provisions in this chapter that are
inconsistent, different, or in addition to the provisions of article
thirty-one of this chapter. The real estate transfer tax returns
required to be filed pursuant to this section shall be preserved for
three years and thereafter until such treasurer or recording officer
orders them to be destroyed.

3. The recording officer shall not record an instrument effecting a
conveyance unless the return required by this section has been filed and
the tax imposed pursuant to this article shall have been paid as
required in this section.

* NB Repealed December 31, 2025