2012 New York Consolidated Laws
ISC - Insurance
Article 91 - (9101 - 9111-C) TAXES AND FEES
9106 - Exemptions from taxation.

 
    §  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 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.