Supreme Court of Texas

In a tax refund case arising from the comptroller's assessment of premium taxes against certain insurers for certain policies, a judgment against the insurers remanding the case to the trial court is affirmed where, although the Texas Insurance Code distinguishes between eligible surplus lines carriers and other unlicensed insurers, and often treats the two differently, if a policy is procured from an eligible surplus lines carrier without a licensed agent, the premium tax applicable to unauthorized insurance policies may be collected from the insurer.

Appellate Information

• Decided 12/01/2006
• Published 12/01/2006

Judges

• Justice BRISTER delivered the opinion of the Court.

Court

• Supreme Court of Texas

Counsel

• For Appellant:
  
• Cynthia Hollingsworth, Curtis L. Frisbie Jr., Randy D. Gordon, Samuel Eugene Joyner Jr., Gardere Wynne Sewell LLP, Dallas, Jeremy C. Martin, Irving, Anthony Icenogle, Joseph C. Boggins, De Leon Boggins & Icenogle, Austin, Chester J. Makowski, Royston Rayzor Vickery & Williams, L.L.P., Houston, for Petitioners., Craig T. Enoch, Alexander J. Gonzales, Alejandro Sin Valdes, David Fowler Johnson, Winstead Sechrest & Minick P.C., Austin, for Amicus Curiae, American Insurance Association., Melvin L. Burner, Long Burner Parks & DeLargy, P.C., Austin, for Amicus Curiae, Scottsdale Insurance Company., Alene Ross Levy, Haynes & Boone, L.L.P., Houston, for Amicus Curiae, Varco International, Inc., John Smithee, Templeton Smithee Hayes Heinrich & Russell, L.L.P., Amarillo, for Amicus Curiae, John Smithee., James W. Paulsen, Houston, for Amicus Curiae, Yorkshire Ins. Co., Ltd.


• For Appellees:
  
• William E. Storie, Office of Atty. Gen. of Texas-Taxation, Greg Abbott, Atty. Gen. of Texas, Barry Ross McBee, Edward D. Burbach, Esteban H. Rodriguez, Office of Atty. Gen., Austin, for Respondents.