Security Life and Accident Company v. Heckers

Security Life and Accident Co., Academy Life Insurance Co., and Western Farm Bureau Life Insurance Co., plaintiffs in error, filed claims for refunds of sale and use taxes paid by them pursuant to C.R.S. 1963, 138-5-1, et seq. The claims were filed with John H. Heckers, Executive Director of Revenue of the State of Colorado, who denied the claims. The District Court upon review affirmed the action of the Director. We find no error and likewise affirm.

The parties dispute the impact of 1965 Perm. Supp., C.R.S. 1963, 72-1-14 on the sales and use tax. In short, the issue is whether Section 72-1-1…