Myers v. St. Bd. of EqualizationAnnotate this Case
Taxpayer brought a mandamus action to compel state officials to collect the gross premium tax from Real Parties. At issue was whether Real Parties are "insurers" under the California Constitution's gross premium tax provision. The trial court sustained Real Parties' demurrers without leave to amend. The court concluded, however, that pursuant to People ex rel. Roddis v. California Mut. Assn., the taxpayer can maintain this action because the complaint alleges facts sufficient to support an inference that indemnifying against future contingent medical expenses represents a significant financial proportion of Real Parties’ businesses. Accordingly, the court reversed the judgment.