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 […]
9104 – Fire Insurance Premium Tax on Foreign and Alien Insurers.
§ 9104. Fire insurance premium tax on foreign and alien insurers. (a) Except in the cities of New York and Buffalo, there shall be paid by every foreign and alien fire insurance corporation, association or individuals which insure property against loss or damage by fire, except foreign mutual fire insurance companies, on or before the […]
9105 – Fire Insurance Premium Tax; Foreign Mutual Fire Insurance Companies.
§ 9105. Fire insurance premium tax; foreign mutual fire insurance companies. (a) (1) Every mutual fire insurance company or association authorized to do business in this state pursuant to section four thousand one hundred eight of this chapter shall pay to the superintendent on or before the fifteenth day of February of each year a […]
9106 – Exemptions From Taxation.
§ 9106. Exemptions from taxation. The following shall be exempt from the payment of any taxes imposed under the provisions of this article: (a) the government of the United States, or of any state or municipality thereof, or any instrumentality of any such government which is not subject to taxation by this state; (b) the […]
9107 – Fees.
§ 9107. Fees. (a) In addition to any other fees provided for by law, the following shall be due and payable to the superintendent: (1) for the initial filing by a domestic corporation of its declaration and charter, thirty dollars; (2) for filing by a foreign or alien insurer of a certified copy of its […]
9108 – Fire Insurance Fee.
§ 9108. Fire insurance fee. (a) Every insurance company authorized to do business in this state shall collect, in addition to the applicable premium charge, a fire insurance fee, separately identified and charged to each policyholder, from each such holder of a policy issued in the state or for delivery in the state for coverage […]
8010 – Effect of Reorganization.
§ 8010. Effect of reorganization. Upon the effective date of a plan of reorganization in accordance with section eight thousand nine of this article: (a) the reorganizing insurer shall immediately become a domestic stock life insurer; (b) the members of the reorganizing insurer on the effective date shall immediately become members of the mutual holding […]
8011 – Corporate Existance.
§ 8011. Corporate existence. (a) The reorganized insurer shall be a continuation of the reorganizing insurer, and the reorganization shall in no way annul, modify or change any of such insurer’s existing suits, rights, contracts or liabilities except as provided in the approved plan of reorganization. All rights, franchises and interests of the reorganizing insurer […]