Legal Opinion
SECURITY LIFE AND ACCIDENT COMPANY v. Temple
Supreme Court of Colorado
Decided January 3, 1972No. 24896PublishedCited by 9 opinions
1Opinion of the CourtJustice Day
The principal issue in this case is the validity of Denver’s sales tax and use tax as applied to the purchases and use of tangible personal property within Denver by insurance companies. Although other questions are raised in the briefs, our resolution of this issue will be determinative of them.
Insurance companies by statute pay the state a gross premiums tax under C.R.S. 1963, 72-1-14. Additionally, 1965 Perm. Supp., C.R.S. 1963, 72-l-14(l)(c) provides that said premiums tax “* * * shall constitute all taxes collectible under the laws of this state against any such insurance companies, and…
2Cases cited5 opinions
- Four-County Metropolitan Capital Improvement District v. Board of County CommissionersSupreme Court of Colorado · 1962
- City & County of Denver v. Duffy Storage & Moving Co.Supreme Court of Colorado · 1969
- Berman v. City and County of DenverSupreme Court of Colorado · 1965
- STATE FARM MUTUAL AUTOMOBILE INS. CO. v. TempleSupreme Court of Colorado · 1971
- People Ex Rel. City of Aurora v. ThompsonSupreme Court of Colorado · 1968
3Cited by9 opinions
- Winslow Construction Co. v. City & County of DenverSupreme Court of Colorado · 1998
- Community Communications Company, Inc. v. City of Boulder, ColoradoCourt of Appeals for the Tenth Circuit · 1980
- Deluxe Theatres, Inc. v. City of EnglewoodSupreme Court of Colorado · 1979
- Pueblo Aircraft Service, Inc. v. City of PuebloDistrict Court, D. Colorado · 1980
- Matter of Continental Airlines, Inc.United States Bankruptcy Court, D. Delaware · 1992
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