New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter C - Fire, Marine, Casualty And Surety Insurers
Part 105 - Operating Expense Classification For Annual Statement Purposes
Section 105.20 - Taxes, licenses and fees

(a) State and local insurance taxes, deducting guaranty association credits to the extent permitted by the State and local tax authority. Include:

State, county and municipal taxes, licenses and fees based upon premiums.

Fire patrol assessments.

Payments to State industrial (or other) commissions for administration of workers' compensation or other State benefit acts (including assessments for administering financial responsibility laws) regardless of basis of assessment.

Net payments to State security funds, reopened case funds, second injury funds and other State funds, when construed by the company as operating expenses, regardless of basis of assessment.

Exclude:

Allowances for taxes under reinsurance contracts (see commission and brokerage reinsurance assumed and ceded).

(b) Insurance Department licenses and fees. Include:

Agents' licenses.

Certificates of authority, compliance, deposit, etc.

Filing fees.

Fees and expenses of examination by insurance departments or other governmental agencies.

Exclude:

Items includible in claim adjustment services.

(c) Gross guaranty association assessments.

(d) All other (excluding Federal income and real estate). Include:

Qualifying bond premiums.

Statement publication fees.

Advertising required by law.

Personal property taxes.

State income taxes.

Capital stock taxes.

Business or corporation licenses or fees (not includible under subdivision [a] or [b] of this section).

Marine profits taxes.

Documentary stamps on reinsurance.

Any other taxes not assignable under subdivisions (a), (b) and (c) of this section and not otherwise excluded.

Exclude:

Cost of advertising required by law where more than minimum space required to comply with the law is taken. Such expense shall be included in advertising.

Real estate taxes, licenses and fees (see real estate taxes).

Items includible in claim adjustment services.

Fees for automobile license plates (see travel and travel items).

Federal income tax.

Sales taxes, etc. included on invoices of vendors. Such taxes are to follow allocation of cost of items purchased.