Legal Opinion

Insurance Co. of PA v. Director of Revenue

Supreme Court of Missouri

Decided November 4, 2008No. SC 89080, SC 89081, SC 89082, SC 89106, SC 89107, SC 89108, SC 89109, SC 89110PublishedCited by 6 opinions

1Opinion of the Court

MARY R. RUSSELL, Judge.

Insurance Company of the State of PA, Illinois National Insurance Company, American International South Insurance Company, American Home Assurance Company, Granite State Insurance Group, New Hampshire Insurance Company, National Union Fire Insurance Company of Pittsburgh, and AIU Insurance Company (collectively “Insurers”) seek review of the Administrative Hearing Commission’s (“AHC”) decisions finding that they did not timely file tax refund requests for their 2004 insurance premium tax payments. 1 The AHC’s decisions are affirmed, as Insurers’ premium tax refund…

2Cases cited5 opinions

  1. Abrams v. Ohio Pacific ExpressSupreme Court of Missouri · 1991
  2. Six Flags Theme Parks, Inc. v. Director of RevenueSupreme Court of Missouri · 2003
  3. Ford Motor Co. v. Director of RevenueSupreme Court of Missouri · 2003
  4. In Re the Competency of ParkusSupreme Court of Missouri · 2007
  5. Evergreen Lawn Service, Inc. v. Director of RevenueSupreme Court of Missouri · 1985

3Cited by6 opinions

  1. Turner v. School District of ClaytonSupreme Court of Missouri · 2010
  2. Meadowfresh Solutions USA, LLC v. Maple Grove Farms, LLC, Leon Rinehart, Ted Dahlstrom, Carol Dahlstrom, Curtis Hall, Lisa Hall, and Kyle BounousSupreme Court of Missouri · 2019
  3. New Garden Restaurant, Inc. v. Director of RevenueSupreme Court of Missouri · 2015
  4. Cromeans v. Morgan Keegan & Co.District Court, W.D. Missouri · 2014
  5. Saddle and Sirloin Club of Kansas City v. Director of RevenueSupreme Court of Missouri · 2022

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