{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-2508","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-2508","heading":"§ 11-2508 Reserves.","body":"In cases where the occupant, operator or room remarketer 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 occupant, operator or room remarketer 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 25: Tax on Occupancy of Hotel Rooms"],"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":"8d732d23f617dd89d8fb8ce95d85a13fe64ad4045ece22377fdbaa6fc552dad0","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-2507","next":"us-nyc/n.y.c.-admin.-code-11-2509"},"notice":"GroundRules: Original legal text. Not legal advice."}