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Newsweek, Inc. v. Florida Dept. of Revenue, 522 U.S. 442, 4 (1998) (per curiam)

Legal Research Home > United States Supreme Court > 522 U.S. > Newsweek, Inc. v. Florida Dept. of Revenue, 522 U.S. 442, 4 (1998) (per curiam)

522US2$24L 11-27-98 20:08:30 PAGES OPINPGT

Cite as: 522 U. S. 442 (1998)

Per Curiam

Florida may be free to require taxpayers to litigate first and pay later, due process prevents it from applying this requirement to taxpayers, like Newsweek, who reasonably relied on the apparent availability of a postpayment refund when paying the tax.

Newsweek is entitled to a clear and certain remedy and thus it can use the refund procedures to adjudicate the merits of its claim. We grant the petition for a writ of certiorari, vacate the judgment, and remand the case for proceedings not inconsistent with this opinion.

It is so ordered.

445

Last modified: October 4, 2007