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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 20

Part 20
Emergency Telephone Users Surcharge Act

Chapters

1
General Provisions and Definitions
Sections 41001–41019.5
2
the Surcharges
Sections 41020–41041
3
Special Provisions and Exemptions
Sections 41045–41049
4
Determination of Surcharge
Sections 41050–41099
5
Overpayments and Refunds
Sections 41100–41114.3
6
Collection of Tax
Sections 41115–41127.9
7
Administration
Sections 41128–41176
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_20

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.

Do you have an opinion about this solution? Drop us a line.