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  4. Art. 36

Article 36
Compliance and Enforcement Initiatives

Sections

1700
Voluntary disclosure and compliance program
1701
Financial institution data match system for state tax collection purposes
1703
Information returns relating to payments made in settlement of payment card and third party network transactions
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_36

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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