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  4. Art. 29-C

Article 29-C
Congestion Surcharge

Sections

1299‑A
Imposition of tax
1299‑B
Liability for surcharge
1299‑D
Returns and payment of surcharge
1299‑E
Records to be kept
1299‑F
Secrecy of returns and reports
1299‑G
Practice and procedure
1299‑H
Deposit and disposition of revenue
1299‑I
Cooperation by regulatory agencies
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_29-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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