Mich. Comp. Laws » Michigan Compiled Laws / Chapter 500 / Act 218 of 1956

Mich. Comp. Laws § 500.440

Repealed. 1987, Act 261, Imd. Eff. Dec. 28, 1987.

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THE INSURANCE CODE OF 1956


Act 218 of 1956


500.440 Repealed. 1987, Act 261, Imd. Eff. Dec. 28, 1987.

    Repealed. 1987, Act 261, Imd. Eff. Dec. 28, 1987.

Compiler's Notes:

    The repealed section pertained to specific premium tax on business written by foreign insurer.

PopularName Notes:

Act 218
Notes of Decisions
Cited in 10 cases, 1981–2001 · leading case: Tig Premier Insur Co v. Dept of Treasury
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Tig Premier Insur Co v. Dept of Treasury (2001) mich · cites it 2× “The other was the premiums tax, MCL 500.440, repealed by 1987 PA 261 , which taxed a percentage of the insurers’ business.”
Mutual Life Insurance Company v. Insurance Bureau (1986) mich · cites it 12× “The Commissioner of Insurance (bureau) is charged with determining and collecting the premium *660 tax under §§ 440-445 of the Insurance Code of 1956, MCL 500.440 et seq.; MSA 24.1440 et seq. The premium tax is a tax imposed on foreign insurers as a condition precedent to the…”
Udell v. Georgie Boy Manufacturing, Inc (1988) michctapp · cites it 4× “MCL 500.440; MSA 24.1440. However, the "deemer provision" of ERISA could not be clearer and specifically states that employee benefit plans shall not be deemed to be engaged in the business of insurance for purposes of any law of any state purporting to regulate insurance…”
Penn Mutual Life Insurance v. Department of Licensing & Regulation (1987) michctapp “MCL 500.440; MSA 24.1440; MCL 500.441; MSA 24.”
Mutual Life Insurance Co. of New York v. Insurance Bureau (1982) michctapp · cites it 6× “The Commissioner of Insurance (bureau) is charged with determining and collecting the premium tax under §§ 440-445 of the Insurance Code of 1956, MCL 500.440 et seq.; MSA 24.1440 et seq. The premium tax is a tax imposed on foreign insurers as a condition precedent to the…”
Coates v. Attorney General (1982) michctapp · cites it 4× “The rules concerning names for the conduct of business differ, MCL 500.”
American Title Insurance v. City of Detroit (1981) michctapp “Petitioner relies on MCL 500.440; MSA 24.1440, which provides that foreign insurance companies must pay a tax equal to two percent of the premiums collected in this state.”
Mutual Life Ins. Co. of New York v. INS. BUREAU (1986) michctapp · cites it 2× “The Commissioner of Insurance (bureau) is charged with determining and collecting the premium tax under §§ 440-445 of the Insurance Code of 1956, MCL 500.440 et seq.; MSA 24.1440 et seq. The premium tax is a tax imposed on foreign insurers as a condition precedent to the…”
Tig Insurance v. Department of Treasury (1999) michctapp “Before 1987, foreign insurers were subject to either a premiums tax, MCL 500.440; MSA 24.1440 (repealed), or a retaliatory tax, MCL 500.”
Tig Insurance Co Inc v. Department of Treasury (2001) mich “The other was the premiums tax, MCL 500.440, repealed by 1987 PA 261 , which taxed a percentage of the insurers’ business.”
— Mich. Comp. Laws § 500.440(1)(a) — 2 cases
Udell v. Georgie Boy Manufacturing, Inc (1988) michctapp “MCL 500.440; MSA 24.1440. However, the "deemer provision" of ERISA could not be clearer and specifically states that employee benefit plans shall not be deemed to be engaged in the business of insurance for purposes of any law of any state purporting to regulate insurance…”
Mutual Life Insurance Company v. Insurance Bureau (1986) mich “The Commissioner of Insurance (bureau) is charged with determining and collecting the premium *660 tax under §§ 440-445 of the Insurance Code of 1956, MCL 500.440 et seq.; MSA 24.1440 et seq. The premium tax is a tax imposed on foreign insurers as a condition precedent to the…”
— Mich. Comp. Laws § 500.440(l)(a) — 2 cases
Udell v. Georgie Boy Manufacturing, Inc (1988) michctapp “MCL 500.440; MSA 24.1440. However, the "deemer provision" of ERISA could not be clearer and specifically states that employee benefit plans shall not be deemed to be engaged in the business of insurance for purposes of any law of any state purporting to regulate insurance…”
Mutual Life Insurance Company v. Insurance Bureau (1986) mich “The Commissioner of Insurance (bureau) is charged with determining and collecting the premium *660 tax under §§ 440-445 of the Insurance Code of 1956, MCL 500.440 et seq.; MSA 24.1440 et seq. The premium tax is a tax imposed on foreign insurers as a condition precedent to the…”
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