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This entry was published on 2014-09-22
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SECTION 9103
Tax return to be filed with superintendent; audit; examination
Insurance (ISC) CHAPTER 28, ARTICLE 91
§ 9103. Tax return to be filed with superintendent; audit;
examination. (a) (1) Whenever this article requires an insurer to file a
tax return, such return shall be subscribed by a responsible officer of
such insurer and affirmed by such officer as true under the penalties of
perjury.

(2) The return shall be upon a form prescribed and furnished by the
superintendent, and shall be filed with the superintendent. Such form
shall be arranged for the convenient determination of the amount of
taxes due pursuant to this article and reconciliation of the net taxable
premiums shown in such return with the amounts of total gross and net
premiums shown in the annual statement of the insurer.

(b) The superintendent shall require, as a part of every tax return of
taxes payable under section one thousand five hundred ten of the tax
law, supplemental schedules showing:

(1) Premiums on reinsurance assumed, covering property or risks
located or resident in this state, and the insurers from whom assumed;
and

(2) Direct premiums, less returns, on which the tax provided for in
section nine thousand one hundred four of this article or in the
charters of the cities of New York and Buffalo, has been paid.

(c) In every such return the reporting of premiums for tax purposes
shall be on a written basis or on a paid for basis, consistent with the
basis required by the annual statement of the insurer filed with the
superintendent pursuant to section three hundred seven of this chapter.

(d) Every such return shall be subject to audit by the superintendent
at any time, and for such purpose he may make such examination or
investigation as he deems expedient.