AMERICAN NAT. LIFE INS. CO. OF TEXAS v. DIR. OF REV.

No. SC 89064.

269 S.W.3d 19 (2008)

AMERICAN NATIONAL LIFE INSURANCE COMPANY OF TEXAS, Appellant, v. DIRECTOR OF REVENUE and Director of Insurance, Respondents.

Supreme Court of Missouri, En Banc.

November 4, 2008.


Attorney(s) appearing for the Case

Andrew J. Mytelka, Greer, Herz & Adams, LLP, Galveston, TX, Richard S. Brownlee, III, Keith A. Wenzel, Hendren Andrae LLC, Jefferson City, MO, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., James R. Layton, State Solicitor, Mark W. Stahlhuth, Dept. of Insurance, Financial Institutions & Professional Regulation, Jefferson City, MO, for respondents.


WILLIAM RAY PRICE, JR., Judge.

American National Life Insurance Company of Texas (American National) seeks review of the Administrative Hearing Commission's (AHC) decision that stop-loss policy premiums are subject to the direct premium tax in section 148.340.1 This Court has jurisdiction because a state revenue statute must be construed. Mo. Const. art. V, section 3.

The decision is affirmed. The direct premium tax in section...

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