N.Y. Ins. Law § 9101

§ 9101. Definitions. In this article:\n (a) "Insurer" includes every corporation, firm, association,\nindividual or aggregation of individuals, by whatever name known, doing\nan insurance business in this state; and every such insurer shall be an\n"insurance corporation" within the meaning of the tax laws of this\nstate.\n (b) "Premium" includes all amounts received as consideration for\ninsurance contracts or reinsurance contracts, other than for annuity\ncontracts, and includes premium deposits, assessments, policy fees,\nmembership fees, and every other compensation for such contract.\n