2023 New York Laws › ISC - Insurance › Article 91 - Taxes and Fees › 9104 - Fire Insurance Premium Tax on Foreign and Alien Insurers.

§  9104. Fire insurance premium tax on foreign and alien insurers. (a)
Except in the cities of New York and Buffalo, there  shall  be  paid  by
every  foreign  and  alien  fire  insurance  corporation, association or
individuals which insure property against loss or damage by fire, except
foreign mutual fire insurance companies, on or before the first  day  of
March  the  sum of one dollar and eighty cents upon the hundred dollars,
and at that rate, upon the amount of all premiums which during the year,
or part of a year, ending on the  last  preceding  thirty-first  day  of
December, shall have been received by any such insurer for any insurance
against  loss  or  damage  by  fire written by it upon property situated
within each city, village, fire district, or  fire  alarm  district,  or
fire protection district to:
(1)  the  treasurer  or  other  fiscal  officer of the fire department
affording fire protection in such city,  village,  fire  district,  fire
alarm district, or fire protection district, or
(2)  if  any  such  fire department does not have a treasurer or other
fiscal officer then to the fiscal  officer  of  the  authorities  having
jurisdiction and control of such fire department, or
(3)  to  such  other  person  or  entity as shall be designated in any
special law to receive the premium tax, and
(4) if such payment is made to the treasurer or other  fiscal  officer
of   a   fire   department  or  fiscal  officer  of  authorities  having
jurisdiction and control of such  fire  department,  such  treasurer  or
fiscal  officer  shall  on  or before the fifteenth day of March in each
year  distribute  the  amount  so  received  to   the   fire   companies
constituting  the fire department if such fire department is constituted
of more than one fire company.
(b) There shall also  be  paid  to  the  treasurer  of  the  Firemen's
Association  of  the  State  of  New York, on or before the first day of
March  in  each  year,  by  each  such  insurer,  for  the  support  and
maintenance of the firemen's home at Hudson, New York, the sum of twenty
cents upon the hundred dollars, and at that rate, upon the amount of all
premiums  upon  which  a  fire  insurance  premium  tax  is  payable  as
aforesaid.
(c) Each insurer required to pay a tax pursuant to this section shall,
at the time of paying such tax, file with the person to whom the tax  is
required  to  be  paid  a  report, subscribed and affirmed by the person
making it as true under the penalties  of  perjury,  setting  forth  the
aggregate amount of premiums upon which the tax is payable.
(d)  Corporations,  associations or individuals required to pay a fire
insurance premium tax by this section may elect to pay such tax  to  the
superintendent,  which shall be distributed by him as prescribed in this
section,  except  that  such  distribution  shall  be  made   with   the
distribution  required by section nine thousand one hundred five of this
article  after  adding  any  earnings  and  deducting  the  expenses  as
specified in such section.
(e)  Every  agent  for  any  such  insurer  writing  a  policy of fire
insurance upon property in this state shall report to  the  insurer  the
name  of the city, village, fire district or fire alarm district or fire
protection district in which the property insured is situated,  and,  if
the  property insured is situated in territory not protected by any fire
department or fire company, that fact shall be reported.
(f) Except as otherwise provided in any special law, and except as  to
the  Firemen's  Association  of the State of New York, such tax shall be
used for the benefit of, as determined by the members thereof:
(1) the fire company receiving the same, but this shall  not  preclude
the  payment  by a fire company of all or a part of such tax so received
to the fire department of which it is a part, or
(2) the fire department when such tax is not required under  paragraph
four  of  subsection  (a)  of  this  section  to  be distributed to fire
companies.
(g)  The  provisions of this section shall not be changed, modified or
amended by any charter, local law, ordinance, resolution or regulation.
(h) Those provisions of subsections (a) and (e) of this section  which
require  the  determination  of  the  city, village, fire district, fire
alarm district or fire  protection  district  within  which  an  insured
property  is  located  shall  not  apply  to policies which insure motor
vehicles, provided that:
(1) the insurer allocates the tax to be paid on fire premiums received
from such policies by city, village, fire district, fire alarm  district
or  fire  protection  district using a percentage of allocation which is
based upon the amounts of tax to be paid on all other fire premiums; and
(2) the insurer has received the approval of the superintendent to use
this percentage of allocation.