In this article:\n(a) 'Insurer' includes every corporation, firm, association, individual or aggregation of individuals, by whatever name known, doing an insurance business in this state; and every such insurer shall be an 'insurance corporation' within the meaning of the tax laws of this state.\n(b) 'Premium' includes all amounts received as consideration for insurance contracts or reinsurance contracts, other than for annuity contracts, and includes premium deposits, assessments, policy fees, membership fees, and every other compensation for such contract.
New York Legal Code