Cotton States Mutual Insurance v. Dekalb County

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a county charge on 30 insurance underwriting companies in the amount of three percent of the gross premiums received during the preceding year was a tax
• finding implied preemption when state statute extensively and exhaustively regulated all aspects of the insurance industry at the state level
• implying preemption of county tax on casualty insurance companies from “sweeping language and broad scope” of state statute and regula tions and particularly from statewide gross premium tax on casualty insurance companies
• “Appellants concede that DeKalb County possesses authority to impose a license fee for regulatory purposes. . . .”

Source: CourtListener parenthetical corpus (CC0).