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  4. Art. 28-C

Article 28-C
Supplemental Tax On Vapor Products

Sections

1180
Definitions
1181
Imposition of tax
1182
Imposition of compensating use tax
1183
Vapor products dealer registration and renewal
1184
Administrative provisions
1185
Criminal penalties
1186
Deposit and disposition of revenue
 



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

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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