Section 22A. Every domestic insurance company coming within the scope of the definition of a domestic company in section one of chapter one hundred and seventy-five, except life insurance companies as defined in section one hundred and eighteen of said chapter one hundred and seventy-five, which are also life insurance companies as defined under subsection (a) of section 801 of the Federal Internal Revenue Code, as amended, and in effect for the taxable year, shall annually pay, as part of its excise imposed under this chapter, an amount equal to one per cent of its total gross investment income earned during the preceding calendar year, as reported in its annual statement for said year filed with the commissioner of insurance and as shown in Exhibit 3 of said statement for a life insurance company or in Item 10, Column 8, Part 1, of the Underwriting and Investment Exhibit for any other domestic insurance company.
Notes of Decisions
Comm'r of Revenue v. Massachusetts Mut. Life Ins., 428 N.E.2d 297 (Mass. 1981).
· cites it 2× “The Commissioner of Revenue appeals from a decision of the Appellate Tax Board (board), which granted three domestic insurance companies an abatement on an excise tax imposed by G. L. c. 63, § 22A, inserted by St. 1971, c.”
Liberty Mut. Ins. v. Comm'r of Revenue, 541 N.E.2d 566 (Mass. 1989).
· cites it 3× “The board upheld the decision of the Commissioner of Revenue (Commissioner), who denied the companies’ applications for abatement on the excise tax imposed on domestic insurance companies by G. L. c. 63, § 22A (1986 ed.). 2 The companies argue that the excise tax imposed by G.”
Liberty Life Assurance Co. v. State Tax Comm'n, 370 N.E.2d 1007 (Mass. 1977).
· cites it 2× “63, § 20), and another part is based on a percentage of the company’s total gross investment income (G. L. c. 63, § 22A). On December 10, 1973, Liberty filed separate applications to abate part of the premium portion of its excises for both 1971 and 1972.”
Patriot Gen. Life Ins. v. Comm'r of Revenue, 445 N.E.2d 1071 (Mass. 1983).
“G. L. c. 63, §§ 22A, 22C, and 22D. *239 To incorporate the annual statement into the requirements of § 22B, in the absence of a legislative mandate in § 22B, would be illogical in the extreme.”
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