Home/New York/Statutes/Law TAX: Tax/Art. 33-A: Tax On Independently Procured Insurance/§ 1552
New York Statutes

§ 1552 — Allocation

New York § 1552
JurisdictionNew York
Law TAXTax
Art. 33-ATax On Independently Procured Insurance

This text of New York § 1552 (Allocation) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 1552 (2026).

Text

§ 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
§ 15
QEZE credit for real property taxes
§ 1500
General definitions
§ 1501
Imposition of tax
§ 1502
Computation of tax
§ 1502-A
Tax on non-life insurance corporations
§ 1502-B
Computation of tax for captive insurance companies
§ 1503
Computation of entire net income
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Allocation
§ 1505
Limitation on tax
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Metropolitan transportation business tax surcharge on insurance corporations
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Additional franchise tax on insurance corporations
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Credits
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Exemptions
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Declarations of estimated tax
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Payments of estimated tax
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Bluebook (online)
New York § 1552, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1552.