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DENTAL SERVICE OF MASSACHUSETTS, INC. v. COMMISSIONER OF REVENUE

SJC-12346.

479 Mass. 304 (2018)

DENTAL SERVICE OF MASSACHUSETTS, Inc. v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

April 13, 2018.

Attorney(s) appearing for the Case

David C. Kravitz , Assistant State Solicitor, for Commissioner of Revenue.

Daniel P. Ryan ( David J. Nagle also present) for the taxpayer.

James Roosevelt, Jr. , & Rachel M. Wertheimer , for Massachusetts Association of Health Plans, amicus curiae, submitted a brief.

Present: GANTS, C.J., GAZIANO, LOWY, BUDD, & CYPHER, JJ.

The taxpayer, Dental Service of Massachusetts, Inc.,1 is an insurer that provides dental coverage through preferred provider arrangements (PPAs).2 Pursuant to G. L. c. 176I, § 11, insurers operating PPAs are obligated to pay annually an excise

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