N.Y. Tax Law Section 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.

Source: Section 1552 — Allocation, https://www.­nysenate.­gov/legislation/laws/TAX/1552 (updated Sep. 22, 2014; accessed May 11, 2024).

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Accessed:
May 11, 2024

Last modified:
Sep. 22, 2014

§ 1552’s source at nysenate​.gov

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