Zurich American Insurance Company, et al. v. State of Tennessee

Claimant insurance companies challenge the state’s calculation of the retaliatory tax.  They filed claims for refunds in the claims commission. The commission ruled for the state. Claimants appealed, alleging that New York law required the charges at issue to be passed on to the policy holder, so the charges should not be included in the retaliatory tax calculation. We find that four of the charges should be included in the retaliatory tax calculation and two should not. Claimants also raise several constitutional challenges, all of which we reject.