SECURITY LIFE AND ACCIDENT COMPANY v. TEMPLE

No. 24896.

492 P.2d 63 (1972)

SECURITY LIFE AND ACCIDENT COMPANY, Plaintiff-Appellee, v. Charles L. TEMPLE, Manager of Revenue of the City and County of Denver, and The City and County of Denver, a Municipal Corporation, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

Rehearing Denied January 24, 1972.


Attorney(s) appearing for the Case

Dawson, Nagel, Sherman & Howard, Arthur K. Underwood, Jr., Donald W. Roe, Denver, for plaintiff-appellee.

Max. P. Zall, City Atty., W. Keith Peterson, Asst. City Atty., for defendants-appellants.


DAY, Justice.

The principal issue in this case is the validity of Denver's sales tax and use tax as applied to the purchases and use of tangible personal property within Denver by insurance companies. Atlhough other questions are raised in the briefs, our resolution of this issue will be determinative of them.

Insurance companies by statute pay the state a gross premiums tax under C.R.S. 1963, 72-1-14. Additionally, 1965 Perm.Supp., C.R.S.1963, 72-1-14(1)...

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