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  2. Laws
  3. Tax Law
  4. Art. 28
  5. Part 4

Part 4
Administrative Provisions

Sections

1131
Definitions
1132
Collection of tax from customer
1133
Liability for the tax
1134
Registration
1135
Records to be kept
1136
Returns
1137
Payment of tax
1137‑A
Returns of estimated tax and payments
1138
Determination of tax
1139
Refunds
1140
Remedies exclusive
1141
Proceedings to recover tax
1142
General powers of the tax commission
1142‑A
Special requirements relating to the service of providing parking, garaging or storing for motor vehicles
1143
Administration of oaths and compelling testimony
1144
Reference to tax
1145
Penalties and interest
1146
Returns to be secret
1147
Notices and limitations of time
1148
Deposit and disposition of revenue
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_28_part_4

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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