For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Reserves.

NYC Admin. Code § 11-711
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§ 11-711 Reserves. 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.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-12316Fetched: 10/24/2026

Starting a business in New York? New York LLC guide: costs and requirements

11-711 | Corpus