New York Laws
Article 13 - Assets and Deposits
1306 - Miscellaneous Liabilities.

ยง 1306. Miscellaneous liabilities. In addition to liabilities and
reserves on contracts of insurance issued by it, every insurer shall be
charged with the estimated amount of all its other liabilities,
including taxes, expenses, other obligations due or accrued at the date
of statement, and any special reserves required by the superintendent
pursuant to the provisions of this chapter.