Private Truck Council of America, Inc. v. Oklahoma Tax Commission

*143ALMA WILSON, Justice,

with whom OPALA, J., joins, dissenting:

Today’s opinion closes the state courts to a taxpayer’s § 1983 action, which may have the effect of opening the federal courts to state tax challenges. Dennis v. Higgins, 498 U.S. 439, 111 S.Ct. 865, 112 L.Ed.2d 969 (1991) requires a substantive remedy be afforded taxpayers aggrieved by state laws that violate the Commerce Clause. The Tax Injunction Act, 28 U.S.C. § 1341 requires the state to provide minimum procedural protection to taxpayers. The majority fails to recognize the distinction. Accordingly I must respectfully dissent,…