Fidelity Security Life Insurance Co. v. Director of Revenue

HOLSTEIN, Judge.

Appellant, Fidelity Security Life Insurance Company (Fidelity), seeks review of an Administrative Hearing Commission (AHC) decision affirming the director of revenue’s assessment of its insurance premium tax for 1996. Fidelity also named the director of insurance as a party respondent. Review of a decision of the AHC involving the construction of revenue law falls within the jurisdiction of this Court. Mo. Const, art. V, sec. 3. The decision of the AHC is affirmed in part and reversed in part.

The AHC’s decision is upheld when authorized by law, when supported by competent and…