As an accountant, I find this more amusing than most tax-accounting details ;-).
At my employer in Texas, we always enjoyed the weird elements of New York tax law, even though compliance was a nightmare.
I’m also a CPA so I understand! The funniest tax return I ever worked on was about 30 years ago. I’m not sure what country it was, possibly Greece. It was a Dowry Tax return. I was working for an international CPA firm at the time.