Tig Insurance v. Department of Treasury

In these consolidated cases involving the 1988 amendments of the retaliatory tax provision of the Michigan Insurance Code, MCL 500.1314(5) and (6); MSA 24.1134(5) and (6), defendant Department of Treasury cross appeals the Court of Claims determination that the amendments are unconstitutional on equal protection grounds. Plaintiffs TIG Insurance Company, Inc., and TIG Premier Insurance Company, Inc., (hereafter collectively referred to as TIG) appeal the Court of Claims determination that TIG’s claims for tax years 1990 and 1991 were barred by the ninety-day statute of limitations contained…