Statute · New York Tax Law
N.Y. Tax Law § 1553 — Exemptions
N.Y. Tax Law § 1553
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1553. Exemptions. This article shall not apply to:
Citator
N.Y. Tax Law § 1553 — Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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 political subdivision, as such term is defined for purposes of section one hundred three of the internal revenue code, thereof;
(c) the United Nations or any other international organization of which the United States is a member;
(d) any foreign government;
(e) any taxable insurance contract procured through a New York licensed excess line broker in accordance with section two thousand one hundred eighteen of the insurance law; and
(f) any taxable insurance contract of the type described in subsections (b), (c) and (d) of section two thousand one hundred seventeen of the insurance law.