American National Life Insurance Company of Texas (“American National”) sells stop-loss insurance policies in Missouri, and a dispute developed as to whether premiums for such coverage were subject to the state’s direct premium tax. American National paid the tax under protest and filed a claim for refund, which was denied by the Department of Revenue, which was affirmed in an administrative hearing. The Missouri Supreme Court reviewed the decision because the case involved the construction of state revenue laws. American National argued that the stop-loss policies are reinsurance and not subject to the direct premium tax. The court looked to Black’s Law Dictionary and other sources and concluded that a tax on “direct premiums received” is a tax imposed upon consideration paid by an insured to an insurer for a contract of insurance. The court rejected American National’s reinsurance argument, affirming the decisions below. American National Life Insurance Co. of Texas v. Director of Revenue, Case No. SC89064 (Mo. Nov. 4, 2008).