PACIFIC MUTUAL LIFE INSURANCE COMPANY v. BUSHNELL

No. 7575.

97 Ariz. 18 (1964)

396 P.2d 253

PACIFIC MUTUAL LIFE INSURANCE COMPANY, a corporation, Appellant, v. G.A. BUSHNELL, Director of Insurance, State of Arizona, Appellee.

Supreme Court of Arizona. En Banc.

October 29, 1964.


Attorney(s) appearing for the Case

Evans, Kitchel & Jenckes, Phoenix, for appellant.

Robert W. Pickrell, Atty. Gen., and Philip M. Haggerty, Asst. Atty. Gen., for appellee.


BERNSTEIN, Justice.

Appellant, plaintiff below, is a California insurance company, doing business in Arizona. Appellee is the Director of Insurance of the State of Arizona. In February 1961, appellant filed its Premium Tax Return and a Retaliatory Tax Statement for 1960. On this return appellant contended that its tax should be computed under A.R.S. § 20-230, the Retaliatory Insurance Tax Act; that it should be given credit for ad valorem taxes paid in Arizona...

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