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
Page: Index Previous 1 2 3 4Last modified: October 4, 2007