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Title 20 Department of Taxation and Finance
Chapter IV Sales and Use and Other Miscellaneous Taxes
Subchapter D. Mortgage Recording Taxes
Part 645 Supplemental Mortgages
20 CRR-NY IV D 645 Notes
s 645.1 Supplemental mortgages.
s 645.2 Imposition of taxes upon recording of a supplemental mortgage.
s 645.3 Claiming exemption upon recording of a supplemental mortgage.