Laws of New York State
Reference: New York State Legislature
Last Update: Feb 22, 2015

§1552 - Allocation

Cite: N.Y. T.A.X. Law § 1552 (Consol.).


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.

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