1517 – Deposit and Disposition of Revenue.
§ 1517. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
1518 – Secrecy Required of Officials; Penalty for Violation.
§ 1518. 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 […]
1519 – Procedural Provisions.
§ 1519. 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 […]
1520 – Tax Surcharge.
§ 1520. Tax surcharge. (a) In addition to the tax imposed under sections fifteen hundred one and fifteen hundred ten of this article, there is hereby imposed, (1) for taxable years ending after June thirtieth, nineteen hundred eighty-nine and before July first, nineteen hundred ninety a tax surcharge at the rate of two and one-half […]
1514 – Payments of Estimated Tax.
§ 1514. Payments of estimated tax. (a) First installment of estimated tax. (1) Except as otherwise provided in paragraph two of this subdivision, for taxable years beginning on or after January first, nineteen hundred seventy-six, every taxpayer subject to tax under this article must pay in each year an amount equal to (i) twenty-five percent […]
1515 – Returns.
§ 1515. Returns. (a) Every taxpayer and every other foreign and alien insurance corporation having an employee, including any officer, in this state or having an agent or representative in this state, shall annually, on or before the fifteenth day of the third month following the close of its taxable year, for taxable years beginning […]
1516 – Payment of Tax.
§ 1516. Payment of tax. (a) To the extent the tax imposed by this article shall not have been previously paid pursuant to section fifteen hundred fourteen, (1) each such tax, or the balance thereof, shall be payable to the tax commission in full at the time the taxpayer’s return is required to be filed, […]
1502-A – Tax on Non-Life Insurance Corporations.
§ 1502-a. Tax on non-life insurance corporations. In lieu of the tax imposed by section fifteen hundred one of this article, every domestic insurance corporation, every foreign insurance corporation and every alien insurance corporation, other than such corporations transacting the business of life insurance, (1) authorized to transact business in this state under a certificate […]
1502-B – Computation of Tax for Captive Insurance Companies.
§ 1502-b. Computation of tax for captive insurance companies. (a) In lieu of the taxes and tax surcharge imposed by sections fifteen hundred one, fifteen hundred two-a, fifteen hundred five-a, and fifteen hundred ten of this article, every captive insurance company licensed by the superintendent of financial services pursuant to the provisions of article seventy […]
1503 – Computation of Entire Net Income.
§ 1503. Computation of entire net income. (a) The entire net income of a taxpayer shall be its total net income from all sources which shall be presumably the same as the life insurance company taxable income (which shall include, in the case of a stock life insurance company that has a balance, as determined […]