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  4. Art. 28-B

Article 28-B
Simplified Sales and Use Tax Administration

Sections

1170
Short title
1171
Definitions
1172
Legislative finding
1173
Authority to enter agreement
1174
Relationship to state law
1175
Agreement requirements
1176
Cooperating sovereigns
1177
Limited binding and beneficial effect
1178
Seller and third party liability
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_28-b

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.