2006 New York Code - Definitions.

 
    §  11-901  Definitions.  Wherever  used in this chapter, the following
  words and phrases shall mean and include:
    "Alien insurer." Any insurer incorporated or organized under the  laws
  of  any  foreign  nation,  or  of any province or territory not included
  under the definition of a foreign insurer.
    "Foreign insurer." Any insurer,  except  a  mutual  insurance  company
  taxed  under the provisions of section nine thousand one hundred five of
  the insurance law, incorporated or  organized  under  the  laws  of  any
  state, as herein defined, other than this state.
    "Fire insurance corporation, association or individuals." Any insurer,
  regardless of the name, designation or authority under which it purports
  to  act,  which  insures  property of any kind or nature against loss or
  damage by fire.
    "Loss or damage by fire." Loss or damage by fire, lightning, smoke  or
  anything  used  to  combat fire, regardless of whether such risks or the
  premiums therefor are stated or charged separately and  apart  from  any
  other risk or premium.
    "State." Any state of the United States and the District of Columbia.
    "Commissioner  of finance." The commissioner of finance of the city or
  any other officer of the city designated to perform the same functions.
    "Department of finance." The department of finance of the city or  any
  other agency or department designated to perform the same functions.
    "Fire commissioner." The fire commissioner of the city.
    "Comptroller." The comptroller of the city.
    "Tax  appeals  tribunal."  The  tax  appeals  tribunal  established by
  section one hundred sixty-eight of the charter.