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Combs v. Metropolitan Life Insurance Co.

Based on the plain language of the statute, the court held that dividends applied to reduce renewal premium payments are "received" under former article 4.11 and "collected" under former article 4.17 of the insurance code, and are therefore subject to insurance premium and maintenance taxes for the years at issue in this appeal. Austin Court of Appeals, No. 03-06-00446-CV, 10-09-2009

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OPINION

The Comptroller of Public Accounts of the State of Texas and the Attorney General of the State of Texas (collectively, “the Comptroller”), in their official capacities, appeal from the trial court’s order granting summary judgment in favor of appellees Metropolitan Life Insurance Company, Northwestern Mutual Life Insurance Company, Massachusetts Mutual Life Insurance Company, and the Mutual Life Insurance Company of New York (collectively, “the Insurers”).*fn1

The Insurers brought a tax-protest suit seeking a refund of certain insurance premium and maintenance taxes paid to the State of Texas from 1989 through 2003. Both parties filed motions for summary judgment, and the trial court granted the Insurers’ motion, ordering the Comptroller to issue a refund for the taxes in question.*fn2 We reverse the trial court’s judgment and render summary judgment in favor of the Comptroller.

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