Prudential Insurance Co. of America v. Insurance Commissioner of the State

*3OPINION

By the Court,

Thompson, J.:

The question presented on this appeal is whether an insurance company may seek a judicial declaration of the meaning of the insurance premium tax statute by an action for declaratory relief, or must it petition to “review” an order of the insurance commissioner in the manner provided by the Nevada Insurance Law? The proceeding below was for declaratory relief and was dismissed because that court believed that the remedy provided by the insurance code was exclusive. We do not agree and reverse.

Of course, the dismissal precluded inquiry into the merits of the…