Section 11-2209. Reserves  


Latest version.
  • In cases where a 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 commissioner of motor
      vehicles shall set up appropriate reserves to meet any decision  adverse
      to the city.