New York Statutes
§ 1552 — Allocation
§ 1552. Allocation. Where the taxable insurance contract covers risks\nlocated or resident both within and without this state and the\ntaxpayer's home state is New York, one hundred percent of premiums shall\nbe allocable to this state.\n
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Nearby Sections
15
§ 1500
General definitions§ 1501
Imposition of tax§ 1502
Computation of tax§ 1504
Allocation§ 1505
Limitation on tax§ 1511
Credits§ 1512
Exemptions