New York Tax Article 33-a - Tax On Independently Procured Insurance

  • 1550 - General Definitions.
    The following words, as used in this article, shall have the meanings hereinafter set forth: (a) The term "person" means an individual, corporation, partnership, limited...
  • 1551 - Imposition Of Tax.
    There is hereby imposed on any person whose home state is New York and who purchases or renews a taxable insurance contract from an insurer...
  • 1552 - Allocation.
    Where the taxable insurance contract covers risks located or resident both within and without this state and the taxpayer's home state is New York, one...
  • 1553 - Exemptions.
    This article shall not apply to: (a) the government of the United States or any instrumentality thereof; (b) the state of New York or any...
  • 1554 - Returns And Payment.
    (a) Every person shall file a return with the commissioner of taxation and finance, in a form prescribed by the commissioner of taxation and finance,...
  • 1555 - Secrecy Required Of Officials; Penalty For Violation.
    (a) Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of taxation and...
  • 1556 - Procedural Provisions.
    The provisions of article twenty-seven of this chapter shall apply to the provisions of this article in the same manner and with the same force...
  • 1557 - Deposit And Disposition Of Revenue.
    All taxes, interest and penalties collected or received by the commissioner of taxation and finance under this article shall be deposited and disposed of pursuant...

Last modified: September 11, 2016