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N.Y. ISC Law § 9106

This is the official text of N.Y. ISC Law § 9106, part of New York’s ISC Law — part of the compiled statutory law of New York, published by the state as "ISC Law." Browse the sections below, each linked to its official government source.

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Exemptions from taxation

Official statutory text

§ 9106. Exemptions from taxation. The following shall be exempt from\nthe payment of any taxes imposed under the provisions of this article:\n (a) the government of the United States, or of any state or\nmunicipality thereof, or any instrumentality of any such government\nwhich is not subject to taxation by this state;\n (b) the persons, firms, associations or corporations which are\nexempted from the requirement that they obtain a license to do business\nin this state, under the provisions of section one thousand one hundred\neight of this chapter;\n (c) any foreign or alien fraternal benefit society; and\n (d) any corporation otherwise subject to the provisions of this\narticle which as a health maintenance organization offers a\ncomprehensive health services plan pursuant to the provisions of article\nforty-four of the public health law to subscribers. Such exemption shall\nbe limited to that income derived from subscriber prepayments to such\nplan.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.