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  4. Art. 18

Article 18
Taxes On Alcoholic Beverages

Sections

420
Definitions
421
Registration of distributors
422
Bonds of distributors
423
Cancellation of registration of distributors
424
Taxes imposed
425
Special provision as to imposition of taxes on certain alcoholic beverages
425‑A
Presumption of taxability
426
Records to be kept by brand owners, distributors, owners and others
427
Requirement and content of invoice on the sale of liquors
428
Records and reports of transportation
429
Payment of tax
430
Determination of tax
431
Proceedings to recover tax
432
Tax to be paid but once
433
Penalties and interest
434
Refunds
434‑A
Mailing rules
435
Deposit and disposition of revenue
436
General powers of the tax commission
437
Returns to be secret
438
Sale of stamps authorized
445
Local taxes on beer and liquor by a city of one million or more
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_18

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.

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