New York Laws
Article 66 - Co-Operative Property/casualty Insurance Companies
6621 - Unabsorbed Portions of Premium Payments.

(b) In authorizing any such return of unabsorbed portion of premium
payments, the board of directors of such a corporation may provide for
an apportionment thereof among separate groups of members on the basis
of earned premiums equitably classified according to major kinds of
insurance.
(c) This section shall not prohibit the return of the unabsorbed
portion of premium payments on an equitable basis to policyholders in
other states or under reinsurance contracts.