{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1109","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1109","heading":"§ 11-1109 Reserves.","body":"In cases where the taxpayer has applied for a refund and has instituted a proceeding under article seventy-eight of the civil practice law and rules to review a determination adverse to him or her on his or her application for refund, the comptroller shall set up appropriate reserves to meet any decision adverse to the city.","path":["New York City Administrative Code","Title 11","Chapter 11: Utility Tax"],"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":"323c1179bb8f35029253e646117c80197ab6dd6ad4fbb956c7da589e88ca23f6","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1108","next":"us-nyc/n.y.c.-admin.-code-11-1110"},"notice":"GroundRules: Original legal text. Not legal advice."}