Insurance Law 9106 — Legislation

Legislation Search OpenLegislation Statutes Search Term Search icon Search previous SECTION 9105 Fire insurance premium tax; foreign mutual fire insurance companies up ARTICLE 91 Taxes and Fees next SECTION 9107 Fees Viewing most recent revision (from 2014-09-22) View historical revision as of: -- Choose a Date -- 2014-09-22 Share Facebook Email SECTION 9106 Exemptions from taxation Insurance (ISC) CHAPTER 28, ARTICLE 91 § 9106. Exemptions from taxation. The following shall be exempt from the payment of any taxes imposed under the provisions of this article: (a) the government of the United States, or of any state or municipality thereof, or any instrumentality of any such government which is not subject to taxation by this state; (b) the persons, firms, associations or corporations which are exempted from the requirement that they obtain a license to do business in this state, under the provisions of section one thousand one hundred eight of this chapter; (c) any foreign or alien fraternal benefit society; and (d) any corporation otherwise subject to the provisions of this article which as a health maintenance organization offers a comprehensive health services plan pursuant to the provisions of article forty-four of the public health law to subscribers. Such exemption shall be limited to that income derived from subscriber prepayments to such plan.