There is a newer version
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the New York Laws
2017 New York Laws
ISC - Insurance
Article 91 - Taxes and Fees
9102 - Allocation of Premiums.
Universal Citation: NY Ins L § 9102 (2017)
9102. Allocation of premiums. 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.
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