Court Opinion

ID: 9731320
Source: CourtListenerOpinion
Date Created: 2023-08-26 15:42:04.297512+00
Date Added: 2024-06-11T18:26:16.942380
License: Public Domain

PAPADAKOS, Justice,
concurring.
Because the majority does for Appellants in this case what it refused to do for the Appellants in American Trucking Associations, Inc., et al. v. McNulty, 528 Pa. 212, 596 A.2d 784, that is, provide to Appellants “meaningful back-ward looking relief to rectify any unconstitutional deprivation” as required by the United States Supreme Court in McKesson Corporation v. Division of Alcoholic Beverages and Tobacco, Department of Business Regulation of Fla., 496 U.S. 18, 110 S.Ct. 2238, 110 L.Ed.2d 17 (1990), I concur in the result.
I agree that this matter must be remanded to the Court of Common Pleas of Philadelphia County for the resolution of the constitutional issues. If, however, the instant tax is determined to be unconstitutional, I believe that Appellants will more than likely be entitled to the full refunds they are seeking, pursuant to McKesson, as discussed in my dissent*240ing opinion in the companion case decided today of American Trucking.
LARSEN, J., joins this concurring opinion.