Strayhorn v. Lexington Insurance Co.

OPINION

BEA ANN SMITH, Justice.

This case concerns a dispute between the Comptroller of Texas 1 and three surplus lines insurance companies — Lexington Insurance Company, Landmark Insurance Company, and American International Specialty Lines Insurance Company (collectively, the Insurers 2 ) — over the Comptroller’s assessment of premium taxes on certain of their issued policies. The Insurers contend that the unauthorized insurance premium tax does not apply to eligible surplus lines insurers. The Comptroller asserts that although eligible to issue surplus insurance in Texas, the Insurers were…