“Employment” does not include service performed in any calendar quarter in the employ of any organization exempt from federal income tax under Section 501(a) of the Internal Revenue Code of 1954, as amended (other than an organization described in Section 401(a) of that code), or under Section 521 of the Internal Revenue Code of 1954, as amended, if the remuneration for such service is less than fifty dollars ($50).
The legislature occasionally skips outline levels.
(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
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.