There is a newer version of the New York Consolidated Laws
2012 New York Consolidated Laws
TAX - Tax
Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
1552 - Allocation.
NY Tax L § 1552 (2012) What's This?
§ 1552. Allocation. Where the taxable insurance contract covers risks located or resident both within and without this state and the taxpayer's home state is New York, one hundred percent of premiums shall be allocable to this state.
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