363 Mass. 880 | Mass. | 1973
The Commissioner of Insurance as receiver of the Suffolk Insurance Company (Suffolk) has petitioned for an adjudication of the claim of the Commonwealth for an excise, pursuant to G. L. c. 63, § 22, at the rate of two per cent on gross premiums for policies written from January 1, 1964, through November 25, 1964, the date Suffolk ceased to do business and the Commissioner of Insurance was appointed temporary receiver of Suffolk. In January, 1966, the Commissioner of Corporations and Taxation assessed the excise and gave notice thereof to the receiver. The receiver claimed that because Suffolk was not in business on January 1, 1965, no excise was due pursuant to G. L. c. 63, § 22. The receiver did not, however, apply to the State tax commission for an abatement as
So ordered.