New York Laws
TAX - Tax
Article 33 - Franchise Taxes on Insurance Corporations

1500 - General Definitions. - (a) The term "insurance corporation" includes a corporation, association, joint...

1501 - Imposition of Tax. - (b) Every life insurance corporation which shall obtain a certificate...

1502 - Computation of Tax. - (1) for taxable years beginning before July first, two thousand,...

1502-A - Tax on Non-Life Insurance Corporations. - § 1502-a. Tax on non-life insurance corporations. In lieu of...

1502-B - Computation of Tax for Captive Insurance Companies. - (b) In determining the amount of gross direct premiums or...

1503 - Computation of Entire Net Income. - (b) Modifications. In computing entire net income, the following modifications...

1504 - Allocation. - (1) ascertaining the percentage which the taxpayer's New York premiums...

1505 - Limitation on Tax. - (2) Domestic, foreign and alien life insurance corporations. The provisions...

1505-A - Metropolitan Transportation Business Tax Surcharge on Insurance Corpo Rations. - (a) (1) Every domestic insurance corporation and every foreign or...

1510 - Additional Franchise Tax on Insurance Corporations. - (b) Domestic, foreign and alien life insurance corporations. (1) Except...

1511 - Credits. - (b) Credit against reciprocal taxes imposed by this state. In...

1512 - Exemptions. - (1) the government of the United States, or of any...

1513 - Declarations of Estimated Tax. - (b) Definition of estimated tax and estimated tax surcharge. The...

1514 - Payments of Estimated Tax. - (2) For taxable years beginning on or after January first,...

1515 - Returns. - (b) Every taxpayer shall also transmit such other returns and...

1516 - Payment of Tax. - (1) each such tax, or the balance thereof, shall be...

1517 - Deposit and Disposition of Revenue. - § 1517. Deposit and disposition of revenue. All taxes, interest...

1518 - Secrecy Required of Officials; Penalty for Violation. - (b) (1) Any officer or employee of the state who...

1519 - Procedural Provisions. - § 1519. Procedural provisions. The provisions of article twenty-seven of...

1520 - Tax Surcharge. - (b) (1) The provisions concerning returns under section fifteen hundred...