{"data":{"id":"us-ny/n.y.-insurance-law-7012","jurisdiction":"us-ny","citation":"N.Y. Insurance Law § 7012","heading":"Franchise taxes","body":"§ 7012.  Franchise taxes.  Captive insurance companies licensed to do\na captive insurance business shall be liable for the payment of\nfranchise taxes in accordance with section fifteen hundred two-b of the\ntax law.","path":["Insurance Law","Article 70. Captive Insurance Companies"],"source_url":"https://legislation.nysenate.gov/api/3/laws/ISC/7012","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"dfa83f1109e70ad6cfb30727252a33ac6bb484d9c35119ede03bec1d298d4fb4","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-insurance-law-7011","next":"us-ny/n.y.-insurance-law-7101"},"notice":"GroundRules: Original legal text. Not legal advice."}