CUNA MUTUAL INS, v. COMMISSIONER OF REVENUE

No. C4-01-1859.

647 N.W.2d 533 (2002)

CUNA MUTUAL INSURANCE SOCIETY, Relator, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 18, 2002.


Attorney(s) appearing for the Case

John W. Windhorst, # 117924, Dorsey & Whitney LLP, Minneapolis, MN, Relator's Attorney.

Mike Hatch, Minnesota Attorney General, Craig R. Anderson, # 1764, Assistant Attorney General, St. Paul, MN, Respondent's Attorney.

Heard, considered, and decided by the court en banc.


OPINION

ANDERSON, RUSSELL A., Justice.

In this case, we are asked whether an insurance company that sells life insurance and also disability insurance and health and accident insurance, qualifies as a "mutual property and casualty company" within the meaning of Minn.Stat. § 60A.15, subd. 1(e) (Supp.1995), which sets forth one tax rate, 2 percent, on life insurance premiums and another rate, 1.26 percent, on all other premiums for mutual property and...

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