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The Laws of New York
Consolidated Laws of New York
CHAPTER 28
Insurance
ARTICLE 91
Taxes and Fees
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SECTION 9101
Definitions
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ARTICLE 91
Taxes and Fees
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SECTION 9103
Tax return to be filed with superintendent; audit; examination
This entry was published on 2014-09-22
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SECTION 9102
Allocation of premiums
Insurance (ISC) CHAPTER 28, ARTICLE 91
§ 9102. Allocation of premiums. In determining the amount of direct
premiums taxable in this state, all such premiums written, procured, or
received in this state shall be deemed written on property or risks
located or resident in this state except such premiums properly
allocated and reported as taxable premiums of any other state or states.