Legal Document

515 U.S. 582115 S.Ct. 2351132 L.Ed.2d 509 NATIONAL PRIVATE TRUCK COUNCIL, INC., et al., Petitionersv.OKLAHOMA TAX COMMISSION al. No. 94-688. Supreme Court of the United States Argued April 18, 1995. Decided June 19, Syllabus* In Oklahoma state courts, petitioners successfully challenged certain taxes as violating dormant commerce clause. The ordered respondents to award refunds pursuant law, but declined declaratory or injunctive relief under 42 U.S.C. § 1983 attorney's fees 1988. court reasoned that because adequate remedies existed Tax Injunction Act would have precluded from seeking an injunction in federal court; although does not apply invoked principle "intrastate uniformity" conclude were entitled 1983. Held: 1. Section provides no basis for courts issue tax cases when there is remedy at law. This has long held should adopt a hands-off approach with respect administration. Dows v. City Chicago, 11 Wall. 108, 110, 20 L.Ed. 65. passing 1983, Congress did limit this strong background noninterference taxation. Construing mind, concludes call courts—whether state—to disrupt administration by issuing law furnishes legal remedy. Pp. ____. 2. Since could be awarded can P. 879 P.2d 137 (Okl.1994), affirmed. THOMAS, J., delivered opinion unanimous Court. KENNEDY, filed concurring opinion. Richard A. Allen, Washington, DC, petitioners. Stanley Johnston, Deputy Gen. Counsel, Com'n, City, OK, respondent. Justice THOMAS 1 "dormant" Although it also and, accordingly, they obtain 1988(b) (1988 ed., Supp. V). Petitioners argue holding violates Supremacy Clause, Const., Art. VI, cl. We affirm. 2 * imposed third-structure against motor carriers vehicles registered any 25 States.1 It so order retaliate those had discriminatory trucks Oklahoma. December 1984, class action trial court, arguing violated clause and Privileges Immunities Clause IV, 2, Pursuant sought well paid. addition, both 1988.2 3 upheld constitutionality taxes, reversed invalid our jurisprudence. Private Truck Council Comm'n, 806 598 (1990). ruling, relied on Consolidated Freightways Corp. Kassel, 730 F.2d 1139 (CA8), cert. denied, 469 834, 105 126, 83 68 (1984), which may used secure violations. 4 After Court's decision, we one "rights, privileges immunities" protected was right free See Dennis Higgins, 498 439, 111 865, 112 969 (1991). Accordingly, granted taxpayers' petition certiorari, vacated judgment, remanded case further consideration light Dennis. 501 1247, 2882, 115 1048 5 On remand, once again (1994). noted Act, 28 1341, court. P.2d, 140-141. upon need grant such available Id., 141 (quoting Felder Casey, 487 131, 153, 108 2302, 101 123 (1988)). certiorari resolve conflict among whether, cases, must provide exist law.3 II 6 recognized principles federalism comity generally counsel Immediately prior enactment articulated reasons behind reluctance interfere: 7 "It taxation several chiefly rely means carry their respective governments, utmost importance all them modes adopted enforce levied interfered little possible." 65 (1871). 8 passage repeatedly shown aversion interference 1937 manifestation aversion. 1341 ed.) (prohibiting enjoining collection "where plain, speedy efficient State"). subsequently Act's spirit extend prohibition injunctions judgments regarding taxes. Great Lakes Dredge & Dock Co. Huffman, 319 293, 63 1070, 87 1407 (1943). Later, itself district awarding judgments. California Grace Brethren Church, 457 393, 407-411, 102 2498, 2507-2509, 73 93 (1982). 9 interfere continued McKesson Division Alcoholic Beverages Tobacco, Fla. Dept. Business Regulation, 496 110 2238, 17 (1990), confirmed are afforded great flexibility satisfying requirements due process field As " 'clear remedy,' id., 51, S.Ct., 2258 Atchison, T. S.F.R. O'Connor, 223 280, 285, 32 216, 217, 56 436 (1912)), determine whether predeprivation (e.g., injunction) instead afford post-deprivation refund), U.S., 36-37, 2250-2251. Harper Virginia Taxation, ----, 113 2510, 2519, 125 74 (1993). Of particular relevance case, Fair Assessment Real Estate Assn., Inc. McNary, 454 100, 116, 177, 186, 70 271 (1981), federalism, never authorized entertain damages actions 10 Seeking overcome longstanding taxation, invoke straightforward proposition requires here §§ When jurisdiction, been compelled remedies, notwithstanding existence less intrusive state-law remedies. See, e.g., Monroe Pape, 365 167, 183, 81 473, 482, 492 (1961). require equitable For purposes will assume without deciding hear suits.4 But necessarily mean that, having found violation cases. Though obliged claims, clear exists. Assessment, supra, 186; 1070; Matthews Rodgers, 284 521, 525, 52 219, 76 447 (1932); ed.). 12 explain more fully below, presumption leads us authorize law.5 III 13 correctly point out prohibit entertaining suits seek enjoin Nor desire permit refuse merely relief. note, until 1875 provided kind general federal-question jurisdiction lower courts. Palmore States, 411 389, 401, 1670, 1678, 36 342 (1973). "Until time, only forum vindicating many important claims." Ibid. Because refused arising ensure "uniformity" between located within state. 14 determining interpret Given principle, hold either do dispute offered form refunds. Under these circumstances, courts' denial consistent line precedent underscoring 15 Our since uniformly concluded cannot available. 219 (a "scrupulous regard rightful independence governments . proper fiscal operations, [injunctive] denied every where asserted preserved it"); Singer Sewing Machine New Jersey Benedict, 229 481, 485, 33 942, 943, 57 1288 (1913); Boise Artesian Hot Cold Water 213 276, 282, 29 426, 428, 53 796 (1909). Until construed concerning powers 108-111, 182-184. however, non-interference led construe narrowly. 186. much discussion limitations equity power, useful insofar interpreted. Indeed, considered restraint discussed direct application case. 16 concluding damage brought evidence intended overturn followed "controlled even before later decisions." 115, 185-186. Just interpreting preclude same interpretation supported length 107-109, 181-183. Whether suit simply disruption way. 18 To sure, reflects congressional concern see ed.), similar statute divesting authority enter silence irrelevant here, understand (whether state) best understood partial codification 183 ("[T]he predated [§ 1341] restricted its passage"). all, issued just disruptive entered 19 availability renders judgment unwarranted well. Lakes, observed "considerations like use procedure." 299, 1073. procedure "may practical sense operate suspend litigation ended," ibid., thus treated being potentially than injunction. 408, 2508 ("there difference relief"). Cf. Samuels Mackell, 401 66, 91 764, 27 688 (1971) (holding pending criminal proceedings applies granting relief). Declaratory might throw "into disarray, taxpayers escape ordinary procedural law." Perez Ledesma, 82, 128, n. 17, 674, 699, 701 (Brennan, part dissenting part). read tax, exists.6 course, nothing say prevents State empowering own Absent valid prohibition, litigant seeks counterparts, refrain 21 remedy, follows 22 Affirmed. NOTE: syllabus constitutes prepared Reporter Decisions convenience reader. Detroit Lumber Co., 200 321, 337, 26 287, 50 499. Third-structure non-registration, non-fuel neither apportioned nor prorated. One example axle imposes flat charge based number axles per vehicle. 598, 600-601 (Okla.1990). provides: "Every person who, color statute, ordinance, regulation, custom, usage, Territory District Columbia, subjects, causes subjected, citizen other thereof deprivation rights, privileges, immunities secured Constitution laws, shall liable party injured equity, proceeding redress." "In provision sectio[n] title ., discretion, allow prevailing reasonable fee costs." Compare Zizka Pollution Control Authority, 195 Conn. 682, 490 A.2d (1985) (States cases) Backus Chilivis, 236 Ga. 500, 224 S.E.2d 370 (1976) (same), Murtagh County Berks, 535 Pa. 50, 634 179 (1993), 511 114 1397, 128 71 (1994) cases); Harlan Sprague Dawley, Indiana Revenue, 583 N.E.2d 214 (Ind.Tax 1991) (same). suits. Martinez California, 444 277, 283, 7, 100 553, 558, 62 481 (1980) ("We question claim 1983"). Arkansas Writers' Project, Ragland, 221, 234, 107 1722, 1730, 95 209 (1987) (observing over claims involving "is entirely clear"). Will Michigan Police, 491 58, 68-69, 109 2304, 2310-2311, 45, already established petitioners' proceed opinions reveal, extraordinary circumstances example, if "enforcement lead multiplicity suits, produce irreparable injury, [or] cloud title," invoked. made clear, multiplicity-of-suits rationale permitting extends situations real risk "numerous parties, issues fact." 530, (1932). Thus, awards refund taxpayer ground Federal Constitution, authorities continue impose unconstitutional then appropriate. thought "inadequate." djQ concurring. reason difficulty adapting attacking is, my view, Commerce all. 451, 872-873, (1991) (KENNEDY, dissenting) (violations give rise cause 1983); Golden Transit Los Angeles, 493 103, 117, 444, 454, 420 (1989) statute's pre-emptive effect meaning 1983). position, premise I agree today's join full.

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