(DOWNLOAD) "Blue Cross and Blue Shield Utah v. State" by Division One -- Panel 2 Court of Appeals of Washington * Book PDF Kindle ePub Free
eBook details
- Title: Blue Cross and Blue Shield Utah v. State
- Author : Division One -- Panel 2 Court of Appeals of Washington
- Release Date : January 19, 1989
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
Plaintiff Blue Cross and Blue Shield of Utah ("Blue Cross"), a nonprofit health service corporation, appeals from a summary judgment granted against it and in favor of defendants State of Utah, Utah State Tax Commission, and Utah State Insurance Department (collectively, "the State"). This judgment upheld against state and federal constitutional challenge a pair of Utah tax statutes. Taken together, these statutes levied a 2.25 percent tax on subscription income received by nonprofit health service corporations and on premium income received by all other insurance companies in the state, but exempted from the tax the premium income received by insurance companies organized as mutual benefit associations ("MBAs"). Utah Code Ann. §Â§ 31-14-4(1), 31-37-9(2) (Supp. 1981). We conclude that the tax scheme enacted by these statutes is constitutional; therefore, the trial courts ruling is affirmed.
 "Blue Cross and Blue Shield Utah v. State" by Division One -- Panel 2 Court of Appeals of Washington * Book PDF Kindle ePub Free){kind=link}