Section 9103. Tax return to be filed with superintendent; audit; examination

(a) (1) Whenever this article requires an insurer to file a  tax return, such return shall be subscribed by a responsible officer  of
  such insurer and affirmed by such officer as true under the penalties of
  perjury.
    (2)  The  return  shall be upon a form prescribed and furnished by the
  superintendent, and shall be filed with the  superintendent.  Such  form
  shall  be  arranged  for  the  convenient determination of the amount of
  taxes due pursuant to this article and reconciliation of the net taxable
  premiums shown in such return with the amounts of total  gross  and  net
  premiums shown in the annual statement of the insurer.
    (b) The superintendent shall require, as a part of every tax return of
  taxes  payable  under  section  one thousand five hundred ten of the tax
  law, supplemental schedules showing:
    (1) Premiums  on  reinsurance  assumed,  covering  property  or  risks
  located  or  resident in this state, and the insurers from whom assumed;
  and
    (2) Direct premiums, less returns, on which the tax  provided  for  in
  section  nine  thousand  one  hundred  four  of  this  article or in the
  charters of the cities of New York and Buffalo, has been paid.
    (c) In every such return the reporting of premiums  for  tax  purposes
  shall  be on a written basis or on a paid for basis, consistent with the
  basis required by the annual statement of the  insurer  filed  with  the
  superintendent pursuant to section three hundred seven of this chapter.
    (d)  Every such return shall be subject to audit by the superintendent
  at any time, and for such  purpose  he  may  make  such  examination  or
  investigation as he deems expedient.