Mutual Life Insurance v. City of Los Angeles

*406Opinion

PANELLI, J.

Section 28 of article XIII of the California Constitution (section 28) provides generally that insurance companies doing business in California (other than companies issuing title and ocean marine insurance) must pay to the state a tax based on gross premiums. Subdivision (f) of section 28 provides that with the exception of taxes on real estate and motor vehicles, the gross premiums tax is “in lieu of all other taxes and licenses, state, county, and municipal, upon such insurers and their property . . .1 This case presents the issue whether under section 28 an insurance…