N.Y. Insurance Law Section 9102
Allocation of premiums

In determining the amount of direct premiums taxable in this state, all such premiums written, procured, or received in this state shall be deemed written on property or risks located or resident in this state except such premiums properly allocated and reported as taxable premiums of any other state or states.

Source: Section 9102 — Allocation of premiums, https://www.­nysenate.­gov/legislation/laws/ISC/9102 (updated Sep. 22, 2014; accessed Jun. 21, 2025).

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Verified:
Jun. 21, 2025

Last modified:
Sep. 22, 2014

§ 9102. Allocation of premiums's source at nysenate​.gov

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