State Farm Mutual Automobile Insurance v. Long

EAGLES, Judge.

The only issue before us is whether the trial court erred in denying plaintiffs’ motion for summary judgment and granting defendants’ motion for summary judgment. Plaintiffs argue that the summary judgment order was in error because the insurance regulatory charge is a tax and its exclusion from the retaliatory tax computation violates the federal and state constitutions. After careful consideration of the record, briefs and contentions of the parties, we affirm.

Plaintiffs’ first argument is that the regulatory charge is a tax. Plaintiffs make five contentions. First, plaintiffs…