N.Y. Ins. Law § 9102
Current through 2024 NY Law Chapter 456
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.
N.Y. Ins. Law § 9102