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  2. Laws
  3. Tax Law
  4. Art. 22
  5. Part 6

Part 6
Procedure and Administration

Sections

681
Notice of deficiency
682
Assessment
683
Limitations on assessment
684
Interest on underpayment
685
Additions to tax and civil penalties
686
Overpayment
687
Limitations on credit or refund
688
Interest on overpayment
689
Petition to tax commission
690
Review of tax commission decision
691
Mailing rules
692
Collection, levy and liens
693
Transferees
694
Jeopardy assessment
695
Criminal penalties
696
Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks
697
General powers of tax commission
698
Deposit and disposition of revenue
699
Transition provisions
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_22_part_6

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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