Legal Opinion
Insurance Commissioner v. Bankers Independent Insurance
Court of Appeals of Maryland
Decided June 5, 1992No. 128, September Term, 1991PublishedCited by 22 opinions
1Opinion of the Court
MURPHY, Chief
This case involves the collection of taxes from a Maryland domestic insurance company on gross direct premiums received for coverage provided for risks located beyond the territorial limits of the United States.
I
Maryland Code (1991) Art. 48A, § 632 provides in pertinent part:
“(a) Gross direct premiums. — (1) There is imposed upon every insurance company a tax on all new and renewal gross direct premiums allocable to this State and written during the preceding calendar year.
“(2) The tax rate is zero % in the case of considerations for annuities and 2% in the case of all other…
2Cases cited8 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- State v. BrickerCourt of Appeals of Maryland · 1990
- Maryland Port Administration v. John W. Brawner Contracting Co.Court of Appeals of Maryland · 1985
- Xerox Corp. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1981
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Christ v. Maryland Department of Natural ResourcesCourt of Appeals of Maryland · 1994
- Fogle v. H & G Restaurant, Inc.Court of Appeals of Maryland · 1995
- Board of Liquor License Commissioners v. Hollywood Productions, Inc.Court of Appeals of Maryland · 1996
- Medstar Health v. Maryland Health Care CommissionCourt of Appeals of Maryland · 2003
- Maryland State Police v. Warwick Supply & Equipment Co.Court of Appeals of Maryland · 1993
17 more not listed; retrieve them via the Exa API.