RPTL 948 · Title 3. Collection of Taxes; Return of Collecting Officer
Losses by default of collecting officer or treasurer
Verbatim from the official edition
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 948. Losses by default of collecting officer or treasurer. All losses sustained by reason of the default of any collecting officer shall be a charge upon the city or town of which he is collecting officer. If occasioned by the default of the treasurer of the county in the discharge of his official duties, the loss shall be chargeable to the county.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT948
- Text hash
- sha256 8cc5a08f87c6d2bb3881608d353d93e7b8c9f4711b969e05e0eff887d84424ab
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.