Cite as: 513 U. S. 106 (1994)
Syllabus
would have thought that they represented, in light of the apparent applicability of the refund statute, the exclusive remedy for unlawful taxes. Cf. NAACP v. Alabama ex rel. Patterson, 357 U. S. 449. The case is remanded for the provision of meaningful backward-looking relief consistent with due process and the McKesson line of cases. Pp. 110-114. 263 Ga. 602, 437 S. E. 2d 320, reversed and remanded.
O'Connor, J., delivered the opinion for a unanimous Court.
Carlton M. Henson argued the cause and filed briefs for petitioner.
Warren R. Calvert, Senior Assistant Attorney General of Georgia, argued the cause for respondents. With him on the briefs were Michael J. Bowers, Attorney General, and Daniel M. Formby, Senior Assistant Attorney General.*
*Briefs of amici curiae urging reversal were filed for the Committee on State Taxation by Kendall L. Houghton and William D. Peltz; for James B. Beam Distilling Co. by Morton Siegel and John L. Taylor, Jr.; for the National Association of Retired Federal Employees et al. by Michael J. Kator; and for the Tax Executives Institute, Inc., by Timothy J. McCormally and Mary L. Fahey. Briefs of amici curiae urging affirmance were filed for the State of
Alabama et al. by James S. Gilmore III, Attorney General of Virginia, David E. Anderson, Chief Deputy Attorney General, Catherine C. Hammond, Deputy Attorney General, Roger L. Chaffe and Gregory E. Lucyk, Senior Assistant Attorneys General, and Cynthia W. Comer and Barbara H. Vann, Assistant Attorneys General, and by the Attorneys General for their respective States as follows: James H. Evans of Alabama, Grant Woods of Arizona, Robert Butterworth of Florida, Robert A. Marks of Hawaii, Roland W. Burris of Illinois, Pamela Carter of Indiana, Bonnie J. Campbell of Iowa, Robert T. Stephan of Kansas, Richard P. Ieyoub of Louisiana, Hubert H. Humphrey III of Minnesota, Jeremiah W. (Jay) Nixon of Missouri, Joseph P. Mazurek of Montana, Jeffrey R. Howard of New Hampshire, Deborah T. Poritz of New Jersey, Heidi Heitkamp of North Dakota, Susan B. Loving of Oklahoma, Ernest D. Preate, Jr., of Pennsylvania, Charles W. Burson of Tennessee, Dan Morales of Texas, Jan Graham of Utah, Jeffrey L. Amestoy of Vermont, Christine O. Gregoire of Washington, and James E. Doyle of Wisconsin; and for the National Governors' Association et al. by Richard Ruda and Charles Rothfeld.
Michael F. Easley, Attorney General, Edwin M. Speas, Jr., Senior Deputy Attorney General, Thomas F. Moffitt and Norma S. Harrell, Special
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