New York Laws
Article 91 - Taxes and Fees
9101 - Definitions.

(a) "Insurer" includes every corporation, firm, association,
individual or aggregation of individuals, by whatever name known, doing
an insurance business in this state; and every such insurer shall be an
"insurance corporation" within the meaning of the tax laws of this
state.
(b) "Premium" includes all amounts received as consideration for
insurance contracts or reinsurance contracts, other than for annuity
contracts, and includes premium deposits, assessments, policy fees,
membership fees, and every other compensation for such contract.

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