N.Y. Insurance Law Section 9106
Exemptions from taxation

The following shall be exempt from the payment of any taxes imposed under the provisions of this article:

(a)

the government of the United States, or of any state or municipality thereof, or any instrumentality of any such government which is not subject to taxation by this state;

(b)

the persons, firms, associations or corporations which are exempted from the requirement that they obtain a license to do business in this state, under the provisions of § 1108 (Insurers exempt from licensing and other requirements)section one thousand one hundred eight of this chapter;

(c)

any foreign or alien fraternal benefit society; and

(d)

any corporation otherwise subject to the provisions of this article which as a health maintenance organization offers a comprehensive health services plan pursuant to the provisions of article forty-four of the public health law to subscribers. Such exemption shall be limited to that income derived from subscriber prepayments to such plan.

Source: Section 9106 — Exemptions from taxation, https://www.­nysenate.­gov/legislation/laws/ISC/9106 (updated Sep. 22, 2014; accessed Dec. 21, 2024).

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Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 9106’s source at nysenate​.gov

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