Skip to main content

New York Consolidated Laws, Tax Law - TAX § 1553. Exemptions

Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

This article shall not apply to:

(a) the government of the United States or any instrumentality thereof;

(b) the state of New York or any political subdivision, as such term is defined for purposes of section one hundred three of the internal revenue code, thereof;

(c) the United Nations or any other international organization of which the United States is a member;

(d) any foreign government;

(e) any taxable insurance contract procured through a New York licensed excess line broker in accordance with section two thousand one hundred eighteen of the insurance law;  and

(f) any taxable insurance contract of the type described in subsections (b), (c) and (d) of section two thousand one hundred seventeen of the insurance law.

Cite this article: - New York Consolidated Laws, Tax Law - TAX § 1553. Exemptions - last updated January 01, 2021 |

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Thank you. Your response has been sent.

Copied to clipboard