American National Life Insurance Co. of Texas v. Director of Revenue

WILLIAM RAY PRICE, JR., Judge.

American National Life Insurance Company of Texas (American National) seeks review of the Administrative Hearing Commission’s (AHC) decision that stop-loss policy premiums are subject to the direct premium tax in section 148.340. 1 This Court has jurisdiction because a state revenue statute must be construed. Mo. Const, art. V, section 3.

The decision is affirmed. The direct premium tax in section 148.340 applies to consideration paid by an insured directly to an insurer for a contract of insurance.

I. Facts and Procedure

American National is a Texas-domiciled…