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AETNA LIFE INS. CO. v. DIRECTOR, DIV. OF TAX.

20 N.J. Tax 87 (2002)

AETNA LIFE INSURANCE COMPANY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

March 18, 2002.

Attorney(s) appearing for the Case

Michael A. Guariglia, for plaintiff (McCarter & English attorneys).

Carol Johnston, for defendant (David Samson, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Plaintiff, Aetna Life Insurance Company, is a Connecticut corporation which, during tax year 1996, conducted a portion of its life and health insurance business in New Jersey pursuant to a license issued by the New Jersey Department of Banking and Insurance. New Jersey imposes a retaliatory tax on foreign life and health insurance companies pursuant to N.J.S.A. 17B:23-5. In general, the tax is calculated by comparing the taxes and related financial...

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