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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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CHAPTER 60
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ARTICLE 33-A
Tax On Independently Procured Insurance
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ARTICLE 33
Franchise Taxes On Insurance Corporations
Tax (TAX) CHAPTER 60
SECTION 1500
General definitions
SECTION 1501
Imposition of tax
SECTION 1502
Computation of tax
SECTION 1502-A
Tax on non-life insurance corporations
SECTION 1502-B
Computation of tax for captive insurance companies
SECTION 1503
Computation of entire net income
SECTION 1504
Allocation
SECTION 1505
Limitation on tax
SECTION 1505-A
Metropolitan transportation business tax surcharge on insurance corporations
SECTION 1510
Additional franchise tax on insurance corporations
SECTION 1511
Credits
SECTION 1512
Exemptions
SECTION 1513
Declarations of estimated tax
SECTION 1514
Payments of estimated tax
SECTION 1515
Returns
SECTION 1516
Payment of tax
SECTION 1517
Deposit and disposition of revenue
SECTION 1518
Secrecy required of officials; penalty for violation
SECTION 1519
Procedural provisions
SECTION 1520
Tax surcharge
ARTICLE 33

FRANCHISE TAXES ON INSURANCE CORPORATIONS
Section 1500. General definitions.

1501. Imposition of tax.

1502. Computation of tax.

1502-a. Tax on non-life insurance corporations.

1502-b. Computation of tax for captive insurance companies.

1503. Computation of entire net income.

1504. Allocation.

1505. Limitation on tax.

1505-a. Metropolitan transportation business tax surcharge on

insurance corporations.

1510. Additional franchise tax on insurance corporations.

1511. Credits.

1512. Exemptions.

1513. Declarations of estimated tax.

1514. Payments of estimated tax.

1515. Returns.

1516. Payment of tax.

1517. Deposit and disposition of revenue.

1518. Secrecy required of officials; penalty for violation.

1519. Procedural provisions.

1520. Tax surcharge.