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  4. Art. 21-A

Article 21-A
Tax On Fuel Use

Sections

521
Definitions
522
Licenses
523
Fuel use tax
524
Credits and refunds
525
Exemptions
526
Returns and payment of tax
527
Interest and penalty
528
Procedure, administration and disposition of revenues
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_21-a

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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