Commerce & Industry Insurance v. Department of Treasury

The question presented in this appeal is whether certain assessments placed upon insurance companies doing business in New York constitute a “burden” upon the insurance companies for purposes of Michigan’s retaliatory tax. For the reasons that follow, we conclude that they do, and we therefore reverse the trial court’s order granting plaintiffs’ motion for summary disposition and remand for entry of an order granting defendant summary disposition of plaintiffs’ complaint.

I. FACTS AND PROCEEDINGS

Plaintiff Commerce and Industry Insurance Company (C&I), a New York corporation, filed its…