in the workers’ compensation context. In a statutory workers’ compensation scheme, there are generally three types of governmental assessments that can be made upon employers: premiums for a state-run insurance fund, direct assessments upon employers by a state fund, and reimbursement claims for monies paid to an injured employee. See, e.g., In re Payne, 27 B.R. 809, 815 (Bankr.D.Kan.1983) (distinguishing the various types of governmental assessments in workers’ compensation statutes). “[T]he prevailing rule is that a direct assessment against an employer is an excise tax in bankruptcy.” Id. at 815 (citing In re Pan American Paper Mills, Inc., 618 F.2d 159 (1st Cir.1980)); see also In re Chateaugay Corp., 153 B.R. 632, 639 (Bankr.S.D.N.Y.1993). In determining Bankr.W.D.Okla.1996) (<HOLDING>). Also applying Lorber, the following courts
holding reimbursement claims were excise taxes under the lorber test without addressing the bankruptcy codes central policy of equal distribution holding that ohios reimbursement claims met the lorber criteria but were not excise taxes because they were not universally applicable to similarly situated entities and in addition disadvantaged private creditors with like claims holding that reimbursement claims were excise taxes under lorber holding that oklahomas reimbursement claims met the lorber and feiring definitions of a tax but were not taxes under the anderson definition because they were not assessed at a fixed rate holding that michigan reimbursement claims were excise taxes under both lorber and suburban ii