Legal Opinion
Horizon Blue Cross Blue Shield v. State
New Jersey Superior Court Appellate Division
Decided March 7, 2012PublishedCited by 50 opinions
1Opinion of the Court
The opinion of the court was delivered by
CARCHMAN, P.J.A.D.
Plaintiff Horizon Blue Cross Blue Shield of New Jersey appeals from a judgment of the Tax Court denying its claim for a refund of $145,000,000, concluding that the Premium Tax Cap Statute (PTC), N.J.S.A 54:18A-6, as amended by Assembly Bill A4401 (A4401), L. 2005, c. 128, was not unconstitutional as a denial of due process or equal protection, a bill of attainder, or special legislation. By its terms, A4401 eliminated the tax cap on premiums received by health service corporations (HSCs) when at all relevant times, plaintiff was the…
2Cases cited36 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Doe v. PoritzSupreme Court of New Jersey · 1995
- Greenberg v. KimmelmanSupreme Court of New Jersey · 1985
- Payton v. New Jersey Turnpike AuthoritySupreme Court of New Jersey · 1997
31 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Eduardo Cortez v. Joseph G. Gindhart, Esquire D/B/A Joseph G. Gindhart & Associates and Joseph G. Gindhart & AssociatesNew Jersey Superior Court Appellate Division · 2014
- Sullivan v. Port Auth. of N.Y. & N.J.New Jersey Superior Court Appellate Division · 2017
- TRACEY L. VIZZONI, ETC. VS. B.M.D. (L-0575-15, SOMERSET COUNTY AND STATEWIDE)New Jersey Superior Court Appellate Division · 2019
- State of New Jersey v. Amboy National Bank AccountNew Jersey Superior Court Appellate Division · 2016
- In Re Gen. Assignment for Benefit of Creditors of National Meat Supply Co., Inc.New Jersey Superior Court Appellate Division · 1961
45 more not listed; retrieve them via the Exa API.