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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 33-A
Tax On Independently Procured Insurance
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SECTION 1551
Imposition of tax
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ARTICLE 33-A
Tax On Independently Procured Insurance
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SECTION 1553
Exemptions
This entry was published on 2014-09-22
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SECTION 1552
Allocation
Tax (TAX) CHAPTER 60, ARTICLE 33-A
§ 1552. Allocation. Where the taxable insurance contract covers risks
located or resident both within and without this state and the
taxpayer's home state is New York, one hundred percent of premiums shall
be allocable to this state.