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STATE v. AMERICAN BANKERS INS. CO.

No. 14690.

374 N.W.2d 609 (1985)

STATE of South Dakota, Plaintiff and Appellee, v. AMERICAN BANKERS INSURANCE COMPANY, Defendant and Appellant.

Supreme Court of South Dakota.

Decided September 6, 1985.

Attorney(s) appearing for the Case

Mark A. Moreno, Asst. Atty. Gen., Pierre, for plaintiff and appellee; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

David A. Gerdes of May, Adam, Gerdes & Thompson, Pierre, for defendant and appellant.

WOLLMAN, Justice.

This is an appeal from a final judgment entered by the trial court granting summary judgment in favor of the state ordering American Bankers Insurance Company (American Bankers) to pay insurance premium taxes. We reverse and remand with directions to dismiss the state's complaint.

The facts here are generally undisputed.

American Bankers, a Texas based corporation, has never been licensed...

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