9111-C – Temporary Franchise Tax on Certain Insurance Companies.
§ 9111-c. Temporary franchise tax on certain insurance companies. (a) Imposition. (1) For the privilege of conducting business in this state and in addition to any other requirements therefor, every insurance company subject to the franchise tax imposed by subdivision (a) of section fifteen hundred ten of the tax law, other than insurance companies whose […]
9109 – Refunds and Penalties.
§ 9109. Refunds and penalties. (a) (1) Whenever the superintendent is satisfied that because of cancellations, some mistake of fact, error in calculation, or erroneous interpretation of a statute of this or any other state, any authorized insurer or excess line broker has paid to him pursuant to any provision of law, taxes, fees or […]
9110 – Motor Vehicle Law Enforcement Fee.
* § 9110. Motor vehicle law enforcement fee. (a) Every insurance company authorized to do business in this state shall annually collect, in addition to the applicable premium charge, a motor vehicle law enforcement fee charged to each holder of a policy issued in the state or for delivery in the state for motor vehicle […]
9110*2 – Temporary Franchise Tax on Certain Insurance Companies.
* § 9110. Temporary franchise tax on certain insurance companies. 1. Imposition. (a) For the privilege of conducting business in this state and in addition to any other requirements therefor, every insurance company subject to the franchise tax imposed by subdivision (a) of section fifteen hundred ten of the tax law, other than insurance companies […]
9111 – Temporary Franchise Tax on Certain Insurance Companies.
* § 9111. Temporary franchise tax on certain insurance companies. 1. Imposition. (a) For the privilege of conducting business in this state and in addition to any other requirements therefore, every insurance company subject to the franchise tax imposed by subdivision (a) of section fifteen hundred ten of the tax law, other than insurance companies […]
9111-A – Temporary Franchise Tax on Certain Insurance Companies.
* § 9111-a. Temporary franchise tax on certain insurance companies. (a) Imposition. (1) For the privilege of conducting business in this state and in addition to any other requirements therefor, every insurance company subject to the franchise tax imposed by subdivision (a) of section fifteen hundred ten of the tax law, other than insurance companies […]
9111-B – Temporary Franchise Tax on Certain Insurance Companies.
§ 9111-b. Temporary franchise tax on certain insurance companies. (a) Imposition. (1) For the privilege of conducting business in this state and in addition to any other requirements therefor, every insurance company subject to the franchise tax imposed by subdivision (a) of section fifteen hundred ten of the tax law, other than insurance companies whose […]
9101 – Definitions.
§ 9101. Definitions. In this article: (a) “Insurer” includes every corporation, firm, association, individual or aggregation of individuals, by whatever name known, doing an insurance business in this state; and every such insurer shall be an “insurance corporation” within the meaning of the tax laws of this state. (b) “Premium” includes all amounts received as […]
9102 – Allocation of Premiums.
§ 9102. Allocation of premiums. In determining the amount of direct premiums taxable in this state, all such premiums written, procured, or received in this state shall be deemed written on property or risks located or resident in this state except such premiums properly allocated and reported as taxable premiums of any other state or […]
9103 – Tax Return to Be Filed With Superintendent; Audit; Examination.
§ 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 […]