New York Consolidated Laws, Insurance Law - ISC § 9108. Fire insurance fee

(b)(1) The fee is hereby imposed at the rate of one and one-quarter per centum on the gross direct premium written on property or risks located in this state, provided, however, no fee shall be imposed on a policy to insure against peril of inland marine, ocean marine, automobile, or aircraft physical damage.  Such fees shall be paid quarterly by insurance companies to the superintendent, after deducting from such gross premiums, (i) premiums upon policies not taken and (ii) premiums returned on cancelled policies, as follows:  April fifteenth, July fifteenth, October fifteenth, and January fifteenth to reflect the net collections for the quarters ending March thirty-first, June thirtieth, September thirtieth, and December thirty-first, respectively.

(2) On or before the fifteenth day of February of each year, every insurance company required to collect the fee imposed by this section shall file with said superintendent an annual statement in a manner the superintendent shall prescribe, which statement shall show the aggregate amount of gross premiums and premium deposits and assessments collected during the immediately preceding year for insurance against loss or injury and the several items of deduction referred to under items (i) and (ii) of paragraph one of this subsection.