Case Number
M2013-00885-COA-R3-CV
Five separate groups of Pennsylvania-domiciled insurance companies filed five separate tax refund claims in which each challenges the imposition of retaliatory insurance premium taxes by the Tennessee Department of Commerce and Insurance pursuant to Tenn. Code Ann. § 56-4-218. The central issue presented is whether Pennsylvania’s surcharges or assessments forthree Workmen’s Compensation funds are imposed upon Tennessee-domiciled insurance companies doing business in Pennsylvania and, therefore, fall within Tennessee’s retaliatory insurance premium tax statute. The Tennessee Claims Commission ruled in favor of the state and all of the Pennsylvania insurance companies appealed. Finding no error, we affirm.
Originating Judge
Robert N. Hibbett, Commissioner
Case Name
Chartis Casualty Company Et Al. v. State of Tennessee
Date Filed
Dissent or Concur
No
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