Selective Way Insurance v. Commonwealth

OPINION BY

Judge BROBSON.

Petitioner Selective Way Insurance Company (Selective Way) petitions for review of an order of the Board of Finance and Revenue (Board), denying Selective Way’s request for a refund of retaliatory taxes it paid for tax year 2006.1 The Board rejected Selective Way’s request for refund of retaliatory tax. In so doing, the Board held that in calculating the premium tax burden of a Pennsylvania insurance company like Selective Way doing business in New Jersey, the Department of Revenue (Department) appropriately applied New Jersey’s stated gross premium tax *952rate of 2.1% to…