Legal Opinion
Stewart Title Guaranty Co. v. State Tax Assessor
Supreme Judicial Court of Maine
Decided January 20, 2009No. Docket: Ken-07-042PublishedCited by 9 opinions
1Opinion of the CourtLevy, J.
[¶ 1] The State Tax Assessor appeals from a summary judgment of the Superior Court (Kennebec County, Studstrup, J.) vacating the Assessor’s premium tax assessment against Stewart Title Guaranty Company for the tax years 1999 through 2002. The Assessor asserts that the Superior Court misinterpreted the meaning of the term “gross direct premiums” as used in 36 M.R.S. § 2513 (2008). 1 We vacate the judgment and remand for entry of judgment in favor of the Assessor.
I. CASE HISTORY
[¶ 2] This case concerns the application of a tax statute, 36 M.R.S. § 2513, which imposes a tax on insurance premiums…
2Cases cited15 opinions
- Koons Buick Pontiac GMC, Inc. v. NighSupreme Court of the United States · 2004
- Connecticut General Life Insurance v. JohnsonSupreme Court of the United States · 1938
- City of Portland v. JacobskySupreme Judicial Court of Maine · 1985
- Stanley v. Hancock County CommissionersSupreme Judicial Court of Maine · 2004
- Town of Baldwin v. CarterSupreme Judicial Court of Maine · 2002
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3Cited by9 opinions
- State of Maine v. Gregory NisbetSupreme Judicial Court of Maine · 2018
- Richard Ouellette v. Saco River Corridor CommissionSupreme Judicial Court of Maine · 2022
- Victor Bravo Aviation, LLC v. State Tax AssessorSupreme Judicial Court of Maine · 2011
- State Tax Assessor v. Tracfone Wireless, Inc.Supreme Judicial Court of Maine · 2022
- State Tax Assessor v. Tracfone Wireless, Inc.Supreme Judicial Court of Maine · 2022
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