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  4. Art. 26

Article 26
Estate Tax

Parts

1
Computation of Tax
Sections 951–961
2
Returns and Payment of Tax
Sections 971–980
3
Liens, Discharges and Surrogate's Court
Sections 981–983
4
Procedure and Administration
Sections 990–999-A
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_26

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.

Do you have an opinion about this solution? Drop us a line.