{"data":{"id":"us-ny/n.y.-insurance-law-9106","jurisdiction":"us-ny","citation":"N.Y. Insurance Law § 9106","heading":"Exemptions from taxation","body":"§ 9106. Exemptions from taxation. The following shall be exempt from\nthe payment of any taxes imposed under the provisions of this article:\n  (a) the government of the United States, or of any state or\nmunicipality thereof, or any instrumentality of any such government\nwhich is not subject to taxation by this state;\n  (b) the persons, firms, associations or corporations which are\nexempted from the requirement that they obtain a license to do business\nin this state, under the provisions of section one thousand one hundred\neight of this chapter;\n  (c) any foreign or alien fraternal benefit society; and\n  (d) any corporation otherwise subject to the provisions of this\narticle which as a health maintenance organization offers a\ncomprehensive health services plan pursuant to the provisions of article\nforty-four of the public health law to subscribers. Such exemption shall\nbe limited to that income derived from subscriber prepayments to such\nplan.","path":["Insurance Law","Article 91. Taxes and Fees"],"source_url":"https://legislation.nysenate.gov/api/3/laws/ISC/9106","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"97e959530d803fa5a525c35f9ae7298cc6ffb7e00137ec3cab58e6bb42bca7be","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-insurance-law-9105","next":"us-ny/n.y.-insurance-law-9107"},"notice":"GroundRules: Original legal text. Not legal advice."}