Occidental Life Insurance Co. of California v. Commonwealth

Opinion by

Judge Blatt,

Occidental Life Insurance Company of California (Occidental) is a California insurance company authorized to do business in Pennsylvania. Because California’s gross premium tax rate was higher than the rate in Pennsylvania,1 Occidental was required to pay to Pennsylvania an additional charge, or “retaliatory tax,” pursuant to the provisions of the Act of May 17, 1921, P. L. 789, Art. II, §212, as amended, 40 P.S. §50. That Section provides, in part, that: “If any other state imposes any burdens or prohibitions on insurance companies, or agents of this state doing…