Industrial Commission v. Old Republic Insurance

OPINION

PORTLEY, Judge.

¶ 1 The Arizona Legislature has provided that an employer who purchases a deductible workers’ compensation insurance policy is entitled to pay a reduced premium pursuant to Arizona Revised Statutes (“A.R.S.”) section 23-963.01 (Supp. 2008). 1 We are asked to decide whether the trial court erred when it concluded that workers’ compensation in suranee carriers do not have to pay taxes on the difference between a full premium and the reduced premium charged for a deductible policy under A.R.S. § 23-961(J) (Supp. 2008). In its cross-appeal, Liberty Insurance Corporation…