New York Consolidated Laws, Insurance Law - ISC § 9103. Tax return to be filed with superintendent;  audit;  examination

(a)(1) Whenever this article requires an insurer to file a tax return, such return shall be subscribed by a responsible officer of such insurer and affirmed by such officer as true under the penalties of perjury.

(2) The return shall be upon a form prescribed and furnished by the superintendent, and shall be filed with the superintendent.  Such form shall be arranged for the convenient determination of the amount of taxes due pursuant to this article and reconciliation of the net taxable premiums shown in such return with the amounts of total gross and net premiums shown in the annual statement of the insurer.

(1) Premiums on reinsurance assumed, covering property or risks located or resident in this state, and the insurers from whom assumed;  and

(2) Direct premiums, less returns, on which the tax provided for in section nine thousand one hundred four of this article or in the charters of the cities of New York and Buffalo, has been paid.