Metropolitan Life Insurance Co. v. Commissioner of the Department of Insurance

ERICKSTAD, Chief Justice.

These consolidated appeals present the question whether or not North Dakota’s pre-1983 version of the 2lk percent gross insurance premiums tax, § 26-01-11(1), N.D.C.C., from which insurance companies organized under the laws of this state were exempt, violates the equal protection components of the State and Federal Constitutions. The district court determined that the statute is unconstitutional and issued an injunction prohibiting its enforcement, but the court refused to grant damages or refunds for the tax years 1971 through 1981 to the 16 out-of-state (foreign)…