Legal Opinion
Transamerica Occidental Life Insurance Co. v. State Board of Equalization
California Court of Appeal
Decided July 29, 1991No. B048860PublishedCited by 6 opinions
1Opinion of the Court
Opinion
ORTEGA, J.
—Defendant California State Board of Equalization (Board) appeals from the judgment for plaintiff Transamerica Occidental Life Insurance Company (TOLIC) entered after the trial court overruled the Board’s demurrer and granted TOLIC’s summary adjudication of issues motion. The sole issue on appeal is which of two tax rates in Revenue and Taxation Code section 12202 applies to insurance premiums for nonpension and nonprofit-sharing plans exempt or qualified under section 501(a) of the United States Internal Revenue Code. The trial court ruled that the lower rate applied to all…
2Cases cited20 opinions
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3Cited by6 opinions
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