Pacific Mutual Life Insurance Company v. Bushnell

BERNSTEIN, Justice.

Appellant, plaintiff below, is a California insurance company, doing business in Arizona. Appellee is the Director of Insurance of the State of Arizona. In February 1961, appellant filed its Premium Tax Return and a Retaliatory Tax Statement for 1960. On this return appellant contended that its tax should be computed under A.R.S. § 20-230, the Retaliatory Insurance Tax Act; that it should be given Credit for ad valorem taxes paid in Arizona; and that the tax was not due until June IS, rather than on March 31 as' provided iii A.R.S. § 20-224. Appellee agrees that appellant’s…