{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1612","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1612","heading":"§ 11-1612 Reserves.","body":"In cases where the seller or supplier or the retailer has applied for a fund 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 16: Tax on Containers"],"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":"e3dfc494dbd9fef09eddf9faebb2d6b866b7a72189fa4f694f2325772354ca02","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1611","next":"us-nyc/n.y.c.-admin.-code-11-1613"},"notice":"GroundRules: Original legal text. Not legal advice."}