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AM. FIRE & CAS. CO. v. N.J. DIV. OF TAX.

912 A.2d 126 (2006)

189 N.J. 65

AMERICAN FIRE AND CASUALTY COMPANY, Plaintiff-Respondent, v. NEW JERSEY DIVISION OF TAXATION, Defendant-Appellant. American Fire and Casualty Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. American Fire and Casualty Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. The Ohio Casualty Insurance Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. The Ohio Casualty Insurance Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. The Ohio Casualty Insurance Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. Ohio Casualty of New Jersey, Inc., Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. Ohio Casualty of New Jersey, Inc., Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. Ohio Casualty of New Jersey, Inc., Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. West American Insurance Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. West American Insurance Company, Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. Ohio Casualty of New Jersey, Inc., Plaintiff-Respondent, v. New Jersey Division of Taxation, Defendant-Appellant. Pruco Life Insurance Company, Plaintiff-Respondent, v. Director, Division of Taxation, Defendant-Appellant.

Supreme Court of New Jersey.

Decided October 19, 2006.

Attorney(s) appearing for the Case

Patrick DeAlmeida, Assistant Attorney General, argued the cause for appellant (Peter C. Harvey, Attorney General of New Jersey, attorney; Carol Johnston, Senior Deputy Attorney General, on the briefs).

Michael A. Guariglia, Newark, argued the cause for respondent Pruco Life Insurance Company (McCarter & English, attorneys; Mr. Guariglia and Open Weaver Banks, on the brief).

Richard D. Pomp, a member of the Massachusetts bar, argued the cause for respondents American Fire and Casualty Company, The Ohio Casualty Insurance Company, Ohio Casualty of New Jersey, Inc. and West American Insurance Company (Richard A. Leavy, attorney; Margaret C. Wilson and Mr. Pomp, on the brief).

JUSTICE ZAZZALI delivered the opinion of the Court.

In this matter, the Court must determine the proper relationship between the State's retaliatory tax statute, N.J.S.A. 17:32-15, 17B:23-5, and its premium tax cap statute, N.J.S.A. 54:18A-6. Plaintiffs, three foreign insurance companies conducting business in New Jersey, challenge the Director of the Division of Taxation's (Director) interpretation of those...

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