Cornyn v. Universe Life Insurance Co.

LEE YEAKEL, Justice.

This is an appeal of a summary judgment in an insurance premium tax refund dispute. 1 Appellee Universe Life Insurance Company (“Universe Life”) sought a credit against its Texas gross premiums tax for examination fees it paid to other states as part of a joint examination in which the State of Texas participated. The Comptroller of Public Accounts, appellant, denied the request. Universe Life paid the tax, penalty and interest and sought de novo review of the Comptroller’s determination. See Tex. Tax Code Ann. §§ 112.052(a), .054 (West 1992 & Supp.1999). 2 The district…