Section 11-2410. Reserves  


Latest version.
  • 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.