Section 3447 (a) of the Insurance Law provides that the tax credit shall only apply against a portion of the premium paid for coverage provided under section 3447 (b) of the Insurance Law. The insurer shall disclose the portion of the premium charged for the coverages provided under section 75.1(a)-(d) of this Part, as separately enumerated items on the policy declarations page. Premiums charged on the policy for other coverages provided shall be shown separately on the declarations page.
N.Y. Comp. Codes R. & Regs. Tit. 11 § 75.2