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Rekerdres & Sons Insurance Agency, Inc. v. Heger

Court: Tx 7-Amarillo  09/24/2020  Texas Comptroller Properly Assessing Taxes on Policies Insuring Cotton Bales Temporarily Located in Texas

The court affirmed a district court ruling that insurance policies covering cotton bales being temporarily stored in Texas are properly classified as surplus lines policies rather than marine policies and, therefore, Texas properly assessed taxes on premiums paid for the policies.

surplus lines, inland marine, warehouse, tax, ocean marine, commerce clause, import-export clause, Chapter 225, Section 5.5002

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