State v. Prudential Insurance Co. of America

This action involves the constitutionality of Indiana’s Insurance Premium Tax Law, which reads as follows:

“(a) Every insurance company not organized under the laws of this state and doing business within this state shall, on or before the first day of March of each year, report to the department, under the oath of the president and secretary, the gross amount of all premiums received by it on policies of insurance covering risks within this state, or in the case of marine or transportation risks, on policies made, written or renewed within this state during the twelve-months’ (12) period…