STATE TAX COM'N v. AMERICAN HOME SHIELD

No. 55470.

254 P.3d 601 (2011)

STATE of Nevada TAX COMMISSION, ex rel. NEVADA DEPARTMENT OF TAXATION, Appellant, v. AMERICAN HOME SHIELD OF NEVADA, INC., Respondent.

Supreme Court of Nevada.

July 7, 2011.


Attorney(s) appearing for the Case

Catherine Cortez Masto , Attorney General, and Deonne E. Confine , Deputy Attorney General, Carson City, for Appellant.

Greenberg Traurig, LLP, and Kara B. Hendricks , Philip M. Hymanson , and Puneet K. Garg , Las Vegas, for Respondent.

Before the Court En Banc.


OPINION

By the Court, GIBBONS, J.:

This opinion primarily addresses the law that governs when a Nevada taxpayer claims a refund from the Nevada Department of Taxation for amounts erroneously paid as insurance premium taxes. Respondent American Home Shield of Nevada, Inc. (AHS), provides both home protection insurance and home service contracts,1 also known as service warranties, to Nevada residents. In 2006, AHS sought...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases