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  2. Laws
  3. Tax Law
  4. Art. 26
  5. Part 2

Part 2
Returns and Payment of Tax

Sections

971
Estate tax returns
971‑A
Additional proceedings in estates of non-domiciliary decedents
972
Time and place for filing returns
973
Signing of returns and other documents
974
Payment of tax
975
Liability for tax
976
Extensions of time
977
Requirements concerning returns, notices, records and statements
978
Compromise agreements in cases of disputed domicile
979
Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu...
979‑A
Notification by surrogate to commissioner concerning tax
980
Change of election
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_26_part_2

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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