for The Association of the Bar of the City Of New York
1. McKesson Corp. v. Div. of Alcoholic Bevs. & Tobacco, No. 88-192 , SUPREME COURT OF THE UNITED STATES, March 22, 1989, Argued; December 6, 1989, Reargued , June 4, 1990, Decided
OVERVIEW: Where a state penalized taxpayers for failure to remit taxes in a timely fashion, due process required that the state provide an opportunity for postpayment relief for taxes paid pursuant to a liquor tax scheme ultimately found unconstitutional.
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