Section 1550. General definitions

The  following words, as used in this
  article, shall have the meanings hereinafter set forth:
    (a) The term "person" means an individual,  corporation,  partnership,
  limited  liability  company,  society, association, joint stock company,
  estate, receiver, trustee, assignee, referee and any other person acting
  in a fiduciary capacity, whether appointed by a court or otherwise,  and
  any combination of the foregoing.
    (b)  The term "premium" includes all amounts paid as consideration for
  insurance contracts and shall  include  premium  deposits,  assessments,
  policy  fees,  membership  fees,  and  every other compensation for such
  contract. The term "premium" includes all such amounts paid irrespective
  of whether such amounts are deductible for federal income tax purposes.
    (c)  The  term  "taxable  insurance  contract"  means  a  contract  of
  insurance  of  the  type  described in paragraphs four through fourteen,
  sixteen, seventeen, nineteen, twenty and twenty-two of subsection (a) of
  section one thousand one hundred thirteen  of  the  insurance  law  that
  covers risks located or resident within this state.