Statute · New York Tax Law
N.Y. Tax Law § 1552 — Allocation
N.Y. Tax Law § 1552
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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 hundred percent of premiums shall be allocable to this state.
Citator
N.Y. Tax Law § 1552 — Allocation is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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 hundred percent of premiums shall be allocable to this state.