§ 1552. Allocation. Where the taxable insurance contract covers risks\nlocated or resident both within and without this state and the\ntaxpayer's home state is New York, one hundred percent of premiums shall\nbe allocable to this state.\n
N.Y. Tax Law § 1552
Allocation
2014-09-22
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.