Legislation
SECTION 1553
Exemptions
Tax (TAX) CHAPTER 60, ARTICLE 33-A
§ 1553. Exemptions. This article shall not apply to:
(a) the government of the United States or any instrumentality
thereof;
(b) the state of New York or any political subdivision, as such term
is defined for purposes of section one hundred three of the internal
revenue code, thereof;
(c) the United Nations or any other international organization of
which the United States is a member;
(d) any foreign government;
(e) any taxable insurance contract procured through a New York
licensed excess line broker in accordance with section two thousand one
hundred eighteen of the insurance law; and
(f) any taxable insurance contract of the type described in
subsections (b), (c) and (d) of section two thousand one hundred
seventeen of the insurance law.
(a) the government of the United States or any instrumentality
thereof;
(b) the state of New York or any political subdivision, as such term
is defined for purposes of section one hundred three of the internal
revenue code, thereof;
(c) the United Nations or any other international organization of
which the United States is a member;
(d) any foreign government;
(e) any taxable insurance contract procured through a New York
licensed excess line broker in accordance with section two thousand one
hundred eighteen of the insurance law; and
(f) any taxable insurance contract of the type described in
subsections (b), (c) and (d) of section two thousand one hundred
seventeen of the insurance law.