{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1312","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1312","heading":"§ 11-1312 Reserves.","body":"In cases where the taxpayer has applied for a refund and has instituted proceedings under article seventy-eight of the civil practice law and rules to review a determination adverse to the taxpayer on his or her application for refund or has deposited the amount of tax assessed in connection with proceedings under section 11-1310 of this chapter, the comptroller shall set up appropriate reserves to meet any decision adverse to the city.","path":["New York City Administrative Code","Title 11","Chapter 13: Cigarette 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":"f54453afe8bcad11efbd963e7027cfa80ae1c98a1b8bc9c5d030cd2c1476bb90","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1311","next":"us-nyc/n.y.c.-admin.-code-11-1313"},"notice":"GroundRules: Original legal text. Not legal advice."}