Texas Workers' Compensation Insurance Facility v. Comptroller of Public Accounts and the Attorney General of the State of Texas

BEA ANN SMITH, Justice.

Appellant Texas Workers’ Compensation Insurance Facility (the Facility) seeks a refund of roughly $24,000,000 from the Comptroller for taxes it claims it paid. The tax at issue is the maintenance tax surcharge paid by insurance companies that write workers’ compensation insurance policies. See Tex. Ins.Code Ann. art. 5.76-5, § 10(a)(1) (West Supp.2002). A-though the Facility was an association of workers’ compensation insurance companies, it was not an insurance company itself and thus was not subject to the tax. See id. § 10(a). It was, however, required to reimburse…