1562 - Payment of tax.

§  1562.  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. Such 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.