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This entry was published on 2014-09-22
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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.