Section 11-2709. Reserves  


Latest version.
  • In cases where the person or persons liable for
      the vault charge imposed by this chapter 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 him  or  her
      on  his  or  her  application  for  refund, the comptroller shall set up
      appropriate reserves to meet any decision adverse to the city.