Legislation
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.
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.