METROPOLITAN LIFE INS. CO. v. ST. BD. OF EQUALIZATION

Docket No. S.F. 24306.

32 Cal.3d 649 (1982)

652 P.2d 426

186 Cal. Rptr. 578

METROPOLITAN LIFE INSURANCE COMPANY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California.

October 28, 1982.


Attorney(s) appearing for the Case

COUNSEL

George Deukmejian, Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Defendant and Appellant.

Hart H. Spiegel, Robert S. Daggett, Donald J. Heng, Jr., Brobeck, Phleger & Harrison and Gerard J. Talbot for Plaintiff and Respondent.


OPINION

MOSK, J.

The California Constitution imposes a franchise tax "on each insurer doing business in this state," measured by the amount of "gross premiums" which the insurer receives in a particular year. (Cal. Const., art. XIII, § 28 (formerly § 144/5); see also Rev. & Tax. Code, §§ 12201, 12221.) We must decide whether certain amounts, though never formally paid to Metropolitan Life Insurance Company...

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