ARTICLE

Franchise Taxes On Insurance Corporations

N.Y. Tax Law § 1500— General definitions
N.Y. Tax Law § 1501— Imposition of tax
N.Y. Tax Law § 1502— Computation of tax
N.Y. Tax Law § 1502-a— Tax on non-life insurance corporations
N.Y. Tax Law § 1502-b— Computation of tax for captive insurance companies
N.Y. Tax Law § 1503— Computation of entire net income
N.Y. Tax Law § 1504— Allocation
N.Y. Tax Law § 1505— Limitation on tax
N.Y. Tax Law § 1505-a— Metropolitan transportation business tax surcharge on insurance corporations
N.Y. Tax Law § 1510— Additional franchise tax on insurance corporations
N.Y. Tax Law § 1511— Credits
N.Y. Tax Law § 1512— Exemptions
N.Y. Tax Law § 1513— Declarations of estimated tax
N.Y. Tax Law § 1514— Payments of estimated tax
N.Y. Tax Law § 1515— Returns
N.Y. Tax Law § 1516— Payment of tax
N.Y. Tax Law § 1517— Deposit and disposition of revenue
N.Y. Tax Law § 1518— Secrecy required of officials; penalty for violation
N.Y. Tax Law § 1519— Procedural provisions
N.Y. Tax Law § 1520— Tax surcharge