Legislation

Search OpenLegislation Statutes

previous
  • SECTION 1551
    Imposition of tax
    • up
  • ARTICLE 33-A
    Tax On Independently Procured Insurance
    • next
  • SECTION 1553
    Exemptions
    • This entry was published on 2014-09-22
    NOTE: The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.

    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.