1557 – Deposit and Disposition of Revenue.
§ 1557. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the commissioner of taxation and finance under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
1553 – Exemptions.
§ 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 […]
1554 – Returns and Payment.
§ 1554. Returns and payment. (a) Every person shall file a return with the commissioner of taxation and finance, in a form prescribed by the commissioner of taxation and finance, within sixty days of the end of the calendar quarter during which a taxable insurance contract took effect or was renewed. Such return shall set […]
1555 – Secrecy Required of Officials; Penalty for Violation.
§ 1555. Secrecy required of officials; penalty for violation. (a) Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of taxation and finance, the superintendent of financial services, any officer or employee of the department of taxation and finance, or the department of […]
1556 – Procedural Provisions.
§ 1556. Procedural provisions. The provisions of article twenty-seven of this chapter shall apply to the provisions of this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in full into this article and had expressly referred to the tax under […]
1551 – Imposition of Tax.
§ 1551. Imposition of tax. There is hereby imposed on any person whose home state is New York and who purchases or renews a taxable insurance contract from an insurer not authorized to transact business in this state under a certificate of authority from the superintendent of financial services a tax at the rate of […]
1552 – Allocation.
§ 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.
1550 – General Definitions.
§ 1550. General definitions. The following words, as used in this article, shall have the meanings hereinafter set forth: (a) The term “person” means an individual, corporation, partnership, limited liability company, society, association, joint stock company, estate, receiver, trustee, assignee, referee and any other person acting in a fiduciary capacity, whether appointed by a court […]