Legal Opinion
Workmen's Compensation Commission v. Property & Casualty Insurance Guaranty Corp.
Court of Appeals of Maryland
Decided March 1, 1990No. 31, September Term, 1988PublishedCited by 11 opinions
1Opinion of the Court
ELDRIDGE, Judge.
The issue in this case is whether assessments, which are levied against employers or their insurers for the purpose of funding the Subsequent Injury Fund (SIF) and the Uninsured Employers’ Fund (UEF), are “taxes” or “fees” within the meaning of Maryland Code (1957, 1986 Repl.Vol.), Art. 48A, § 515.
I
The SIF was created to insure that an employer, who has hired a handicapped worker, will be subject to worker’s compensation liability only for the effects of an injury which the worker suffers while in the employer’s service, and not for the combined effects of the previous…
2Cases cited31 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied American Mutual Fire Insurance v. Commissioner of Motor VehiclesCourt of Appeals of Maryland · 1959
- Baltimore Transit Co. v. MezzanottiCourt of Appeals of Maryland · 1961
- A. S. Abell Publishing Co. v. MezzanoteCourt of Appeals of Maryland · 1983
- Mayor of Baltimore v. Proprietors of Green Mount CemeteryCourt of Appeals of Maryland · 1855
26 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Property & Casualty Insurance Guaranty Corp. v. YanniCourt of Appeals of Maryland · 2007
- Eastern Diversified Properties, Inc. v. Montgomery CountyCourt of Appeals of Maryland · 1990
- Uninsured Employers' Fund v. DannerCourt of Appeals of Maryland · 2005
- Accokeek, Mattawoman, Piscataway Creeks Communities Council, Inc. v. Maryland Public Service CommissionCourt of Special Appeals of Maryland · 2016
- UNINSURED EMPLOYERS'S FUND v. LutterCourt of Appeals of Maryland · 1996
6 more not listed; retrieve them via the Exa API.