{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1012","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1012","heading":"§ 11-1012 Reserves.","body":"In cases where the taxpayer has paid any tax under written protest stating in detail the ground or grounds therefor, or has applied for a refund and an order under article seventy-eight of the civil practice law and rules to review a determination adverse to the taxpayer on the taxpayer's application for refund, or has deposited the amount of tax assessed in connection with a proceeding under section 11-1009 of this chapter the commissioner of finance shall set up appropriate reserves to meet any decision adverse to the city.","path":["New York City Administrative Code","Title 11","Chapter 10: Occupancy Tax for Low Rent Housing and Slum Clearance"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"7cce6e86b4926649ce9d6cf95e711b0881056db75f09a784841eaf7dd03f157e","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1011","next":"us-nyc/n.y.c.-admin.-code-11-1013"},"notice":"GroundRules: Original legal text. Not legal advice."}