HORIZON BLUE CROSS v. STATE

DOCKET NO. 007354-2005.

25 N.J. Tax 290 (2009)

HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY, Plaintiff, v. THE STATE OF NEW JERSEY, ET AL., Defendant.

Tax Court of New Jersey.

December 15, 2009.


Attorney(s) appearing for the Case

James P. Flynn for Horizon Blue Cross Blue Shield of New Jersey (Epstein Becker & Green; attorneys; Mr. Flynn and Michael J. Slocum on the brief).

Marlene G. Brown for Director, Division of Taxation (Anne Milgram, Attorney General of New Jersey; attorney).


BIANCO, J.T.C.

This opinion shall serve as the court's determination of cross motions for summary judgment filed by the parties in the above matter. Plaintiff, Horizon Blue Cross Blue Shield of New Jersey (hereinafter "Horizon") seeks a declaration that N.J.S.A. 54:18A-6 (hereinafter the "Premium Tax Cap Statute") is unconstitutional as amended by Assembly Bill A4401/Senate Bill S3006 (hereinafter "A4401"). In addition...

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