{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-813","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-813","heading":"§ 11-813 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 the taxpayer 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 8: Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers"],"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":"4266fff29924218ba4ff06862d3df51def6eea3746d6f4f3456d8d17d370c56e","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-812","next":"us-nyc/n.y.c.-admin.-code-11-814"},"notice":"GroundRules: Original legal text. Not legal advice."}