STATE FARM MUT. AUTO. INS. CO. v. LONG

No. COA97-801.

497 S.E.2d 451 (1998)

STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY, State Farm Fire and Casualty Company, State Farm General Insurance Company, Plaintiffs, v. James E. LONG, Commissioner of Insurance of the State of North Carolina, and Muriel K. Offerman, Secretary, North Carolina Department of Revenue, Defendants.

Court of Appeals of North Carolina.

April 7, 1998.


Attorney(s) appearing for the Case

Womble Carlyle Sandridge & Rice, PLLC by Jasper L. Cummings, Jr., Raleigh, for plaintiffs-appellants.

Attorney General Michael F. Easley by Assistant Attorney General Sue Y. Little and Special Deputy Attorney General George W. Boylan, for the defendants-appellees.


EAGLES, Judge.

The only issue before us is whether the trial court erred in denying plaintiffs' motion for summary judgment and granting defendants' motion for summary judgment. Plaintiffs argue that the summary judgment order was in error because the insurance regulatory charge is a tax and its exclusion from the retaliatory tax computation violates the federal and state constitutions. After careful consideration of the record, briefs and contentions of the parties...

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