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  3. Tax Law
  4. Art. 37
  5. Part 2

Part 2
Tax Fraud Acts and Penalties

Sections

1801
Tax fraud acts
1802
Criminal tax fraud in the fifth degree
1803
Criminal tax fraud in the fourth degree
1804
Criminal tax fraud in the third degree
1805
Criminal tax fraud in the second degree
1806
Criminal tax fraud in the first degree
1807
Aggregation
1808
Personal income and earnings taxes
1809
Corporate taxes
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_37_part_2

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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