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  4. Art. 31-B-1

Article 31-B-1
Tax On Real Estate Transfers In the County of Essex

Sections

1448‑G
Definitions
1448‑H
Imposition of tax
1448‑I
Payment of tax
1448‑J
Liability for tax
1448‑K
Exemptions
1448‑L
Credit
1448‑M
Cooperative housing corporation transfers
1448‑N
Designation of agents
1448‑O
Liability of recording officer
1448‑P
Refunds
1448‑Q
Deposit and disposition of revenue
1448‑R
Judicial review
1448‑S
Apportionment
1448‑T
Miscellaneous
1448‑U
Returns to be secret
1448‑V
Foreclosure proceedings
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_31-b-1

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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