UNITED SERVICES AUTO. ASS'N v. STRAYHORN

No. 03-02-00747-CV.

124 S.W.3d 722 (2003)

UNITED SERVICES AUTOMOBILE ASSOCIATION and USAA Life Insurance Company, Appellants, v. Carole Keeton STRAYHORN, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

November 6, 2003.


Attorney(s) appearing for the Case

Ray Langenberg, Steve McConnico, Mark W. Eidman, Scott, Douglass & McConnico, LLP, Austin, for Appellant.

Roy Q. Minton, David Minton, Michael R. Burnett, Minton, Burton, Foster & Collins, P.C., Austin, for Comptroller.

William E. Storie, Asst. Atty. Gen., Austin, for Attorney General.

Before Chief Justice W. KENNETH LAW, Justices B.A. SMITH and PATTERSON.


OPINION

W. KENNETH LAW, Chief Justice.

This appeal concerns a tax refund claimed under repealed sections of the Texas Insurance Code. Appellants United Services Automobile Association and USAA Life Insurance Company (collectively, USAA) argue that repealed language in the Texas Insurance Code providing that "no other tax" than a gross receipts tax would apply to insurance companies operated to exempt them from paying all forms of state tax not expressly...

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