N.Y. Ins. Law § 9106

§ 9106. Exemptions from taxation. The following shall be exempt from\nthe payment of any taxes imposed under the provisions of this article:\n (a) the government of the United States, or of any state or\nmunicipality thereof, or any instrumentality of any such government\nwhich is not subject to taxation by this state;\n (b) the persons, firms, associations or corporations which are\nexempted from the requirement that they obtain a license to do business\nin this state, under the provisions of section one thousand one hundred\neight of this chapter;\n (c) any foreign or alien fraternal benefit society; and\n (d) any corporation otherwise subject to the provisions of this\narticle which as a health maintenance organization offers a\ncomprehensive health services plan pursuant to the provisions of article\nforty-four of the public health law to subscribers. Such exemption shall\nbe limited to that income derived from subscriber prepayments to such\nplan.\n