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FARMERS UNDERWRITERS ASSN. v. FRANCHISE TAX BD.

Docket No. 29844.

242 Cal.App.2d 589 (1966)

51 Cal. Rptr. 686

FARMERS UNDERWRITERS ASSOCIATION et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Second District, Division Two.

May 31, 1966.

Attorney(s) appearing for the Case

Early, Maslach, Foran & Williams and Harry Boyd for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Dan Kaufmann, Assistant Attorney General, and Neal J. Gobar, Deputy Attorney General, for Defendant and Respondent.

FLEMING, J.

[1] The sole issue on this appeal is the effective date of the 1963 amendments to Insurance Code, section 1530, and to Revenue and Taxation Code, section 12003 (Stats. 1963, ch. 1909). These amendments were intended to equalize the tax treatment of stock, mutual, and reciprocal insurers by reducing the amount of corporate franchise taxes paid by corporate attorneys in fact for reciprocal insurers.

Plaintiffs are corporate attorneys...

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