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  1. Home
  2. Laws
  3. Gen. City Law
  4. Art. 2-D
  5. Part 1-6
  6. Part 3

Part 3
Returns, Declarations and Payment of Tax

Sections

31
Returns and liabilities
32
Time and place for filing returns and paying tax
33
Signing of returns and other documents
34
Change of residence status during the year
35
Declarations of estimated tax
36
Payments of estimated tax
37
Extensions of time
38
Requirements concerning returns, notices, records and statements
39
Report of change in federal taxable income
40
Change of election
41
Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective
 



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Location: https://newyork.public.law/laws/n.y._general_city_law_article_2-d_part_1-6_part_3

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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