(1) The recording officers of the counties comprising the Metropolitan Commuter Transportation District and the recording officer of Erie County must account for and separately distribute the special additional tax paid each month on the basis of whether such tax paid is attributable to the recording of a mortgage of real property principally improved or to be principally improved by the type of residential real property described in section 655.1(a)(1) of this part. Such tax shall be accounted for and distributed as follows:

(2) The recording officer who receives the special additional tax imposed and paid upon mortgages covering real property in two or more counties, must pay over such tax to the recording officer of the appropriate county based on the apportionment determined by the commissioner, pursuant to section 260 of the Tax Law.