N.Y. Ins. Law § 9102

§ 9102. Allocation of premiums. In determining the amount of direct\npremiums taxable in this state, all such premiums written, procured, or\nreceived in this state shall be deemed written on property or risks\nlocated or resident in this state except such premiums properly\nallocated and reported as taxable premiums of any other state or states.\n