ยง  7715.  Tax exemptions. The corporation shall be exempt from payment
  of all  fees  and  all  taxes  levied  by  this  state  or  any  of  its
  subdivisions, except taxes levied on real property.
Structure New York Laws
Article 77 - The Life and Health Insurance Company Guaranty Corporation of New York Act
7706 - Creation of the Corporation.
7708 - Powers and Duties of the Corporation.
7711 - Powers of the Superintendent and the Board of Directors.
7712 - Credits for Assessments Paid.
7713 - Miscellaneous Provisions.
7714 - Examination of the Corporation; Annual Report.
7716 - Immunity and Indemnification.
7717 - Stay of Proceedings; Reopening Default Judgments.
7718 - Prohibited Advertisement of the Corporation in Sale of Insurance.