(Download) "United Services Automobile Association v. Strayhorn" by Third District, at Austin Texas Court of Appeals * Book PDF Kindle ePub Free
eBook details
- Title: United Services Automobile Association v. Strayhorn
- Author : Third District, at Austin Texas Court of Appeals
- Release Date : January 06, 2003
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
This appeal concerns a tax refund claimed under repealed sections of the Texas Insurance Code. Appellants United Services Automobile Association and USAA Life Insurance Company (collectively, USAA) argue that repealed language in the Texas Insurance Code providing that "no other tax" than a gross receipts tax would apply to insurance companies operated to exempt them from paying all forms of state tax not expressly provided for in the insurance code at that time. Consequently, USAA seeks a refund from the Comptroller for all sales and use taxes it paid for taxable transactions from 1994 through 1999. The district court denied USAAs motion for summary judgment and granted the Comptrollers motion for summary judgment, declaring that the disputed provisions of the insurance code did not exempt USAA from sales and use taxes. On appeal, USAA argues in one issue that the district court misinterpreted the plain meaning of the former statutes and should have exempted it from paying sales and use taxes. We affirm the judgment of the district court.
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