Opinion ID: 1751553
Heading Depth: 2
Heading Rank: 2

Heading: Insurers' section 136.035 refund request deadlines

Text: Section 136.035.3 provides in relevant part: No refund shall be made by the director of revenue unless a claim for refund has been filed with him within two years from the date of payment. Under this section, the deadlines for Insurers' 2004 premium tax refund claims were two years from the date Insurers remitted their final 2004 premium taxes. Insurers argue that the section 136.035.3 deadline applicable to their cases was Saturday, June 2, 2007. For Insurance Company of the State of PA, Illinois National Insurance Company, and American International South Insurance Company, there is no dispute that the section 136.035 deadline was June 2, 2007two years from the date (June 2, 2005) that they paid their final 2004 premium taxes. But, the AHC rejected application of this June 2, 2007, deadline to American Home Assurance Company, Granite State Insurance Group, New Hampshire Insurance Company, National Union Fire Insurance Company of Pittsburgh, and AIU Insurance Company (collectively AGNNA insurers). AGNNA insurers argue that the AHC wrongly calculated their refund request deadlines because it used the last dates they remitted 2004 premium tax installment payments in 2004. [6] AGNNA insurers assert that their section 136.035.3 refund request deadlines were on June 2, 2007, because they filed returns relating to their 2004 premium taxes on June 2, 2005. The AHC, however, rejected AGNNA insurers' claims that their refund request deadlines should be calculated from June 2, 2005. [7] For purposes of this case, however, this Court need not explore AGNNA insurers' arguments about the AHC's calculation of their refund request deadlines. Even if this Court applies the June 2, 2007, date requested by AGNNA insurers, their requests were untimely filed for the reasons outlined below. As such, this opinion applies the June 2, 2007, deadline to all Insurers so that their claims can be addressed collectively. [8]