Legal Opinion
Liberty Mutual Insurance v. State
New Jersey Tax Court
Decided July 21, 1998PublishedCited by 5 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Plaintiffs Liberty Mutual Insurance Company and Liberty Mutual Fire Insurance Company, Massachusetts insurance companies doing business in New Jersey, seek refunds of taxes and interest paid by them for tax year 1992 pursuant to N.J.S.A. 17:32-15. This statute imposes upon insurers domiciled in a foreign state a tax (commonly referred to as the “retaliatory tax”) equal to the “premium or income or other taxes, or any fees, fines, penalties, licenses, deposit requirements or other obligations, prohibitions or *460restrictions ... imposed upon New Jersey insurance companies ... doing…
2Cases cited26 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. Munoz-FloresSupreme Court of the United States · 1990
- San Juan Cellular Telephone Company, Etc. v. Public Service Commission of Puerto RicoCourt of Appeals for the First Circuit · 1992
- Kingsley v. Hawthorne Fabrics, Inc.Supreme Court of New Jersey · 1964
21 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- American Fire & Casualty Co. v. New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2005
- Township of Holmdel v. New Jersey Highway AuthorityNew Jersey Tax Court · 2005
- AMERICAN FIRE v. NJ Div. of Tax.New Jersey Superior Court Appellate Division · 2005
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001