{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-2410","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-2410","heading":"§ 11-2410 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 such taxpayer on his or her application for refund, the city comptroller shall set up appropriate reserves to meet any decision adverse to the city.","path":["New York City Administrative Code","Title 11","Chapter 24: Tax on Retail Licensees of the State Liquor Authority"],"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":"293f89b9e135d18f0a8d103b4dc49a8ae308c29e6a79a3c24e17f3163d3596dd","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-2409","next":"us-nyc/n.y.c.-admin.-code-11-2411"},"notice":"GroundRules: Original legal text. Not legal advice."}