New York · Through 2026-09-11

N.Y. Tax Law § 1552: Allocation

Where this section sits in the code

§ 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.

Collected 2026-09-14T19:32:45Z. Source file · JSON