Sun Life Assurance Company of Canada v. Manna

State: Illinois

Docket No: 103849 Rel

Case Date: 11/29/2007

Preview:Docket No. 103849.

IN THE SUPREME COURT OF THE STATE OF ILLINOIS

SUN LIFE ASSURANCE COMPANY OF CANADA, Appellant, v. DEIRDRE K. MANNA, Acting Director of Insurance, et al., Appellees. Opinion filed November 29, 2007.

JUSTICE FITZGERALD delivered the judgment of the court, with opinion. Chief Justice Thomas and Justices Freeman, Kilbride, Garman, Karmeier, and Burke concurred in the judgment and opinion.

OPINION Sun Life Assurance Company of Canada (Sun Life) brought a declaratory judgment action against the Director of Insurance for the State of Illinois, and the Division of Insurance of the Illinois Department of Financial and Professional Regulation (Division), claiming that Illinois' retaliatory tax (215 ILCS 5/444 (West 2006)) on alien corporations is unconstitutional. The circuit court found that the tax was constitutional. The appellate court affirmed. 368 Ill. App. 3d 591. This appeal raises three issues: whether the Retaliatory Tax violates the uniformity clause of the Illinois Constitution (Ill. Const. 1970, art. IX,

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