ILNews

Excise tax allowed on couple's marijuana

Jennifer Nelson
January 1, 2007
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The Indiana Tax Court granted summary judgment in favor of the Indiana Department of State Revenue in a controlled-substance excise-tax case, ruling Monday that charging the tax does not apply to Indiana's joinder and successive prosecution statutes.

In John David Harrison and Jennifer A. Harrison v. Indiana Department of State Revenue, No.49T10-0409-TA-44, the Harrisons appealed the final determination of the Department of State Revenue, which assessed them with a controlled-substance excise tax (CSET) on the nearly 6,500 grams of marijuana police found in their home. Both John and Jennifer entered plea agreements with the state, in which the state agreed to dismiss criminal charges against them if they completed the agreement's terms. Jennifer was to submit to random drug testing, pay a fine, and not commit any criminal offenses for a year. John received a fine and probation.

Nine months later, after the department received written notice from the Fayette County prosecutor about the plea agreements, the department assessed the CSET against Harrisons for nearly $50,000; the department collected $1,501.75 from the Harrisons. In Sept. 2004, the Harrisons filed an original tax appeal and both sides filed for summary judgment.

The Harrisons argued that they couldn't be assessed the CSET because they were already charged criminally and applying the CSET would be double jeopardy. They also argued the Indiana joinder and successive prosecution statutes apply to CSET proceedings, and CSET assessment is barred because those proceedings were initiated subsequent to their criminal prosecutions.

Judge Thomas Fisher disagreed with the Harrisons' argument. Unless the Indiana General Assembly has defined something as a crime, then an individual's conduct cannot constitute a crime, and the General Assembly has not "exercised such authority with respect to the CSET," he wrote in the opinion.

The CSET is intended to be an addition to any criminal penalties under Indiana Code 35-48-4 and is primarily civil in nature. Summary judgment was granted in favor of the state.
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  1. by the time anybody gets to such files they will probably have been totally vacuumed anyways. they're pros at this at universities. anything to protect their incomes. Still, a laudable attempt. Let's go for throat though: how about the idea of unionizing football college football players so they can get a fair shake for their work? then if one of the players is a pain in the neck cut them loose instead of protecting them. if that kills the big programs, great, what do they have to do with learning anyways? nada. just another way for universities to rake in the billions even as they skate from paying taxes with their bogus "nonprofit" status.

  2. Um the affidavit from the lawyer is admissible, competent evidence of reasonableness itself. And anybody who had done law work in small claims court would not have blinked at that modest fee. Where do judges come up with this stuff? Somebody is showing a lack of experience and it wasn't the lawyers

  3. My children were taken away a year ago due to drugs, and u struggled to get things on track, and now that I have been passing drug screens for almost 6 months now and not missing visits they have already filed to take my rights away. I need help.....I can't loose my babies. Plz feel free to call if u can help. Sarah at 765-865-7589

  4. Females now rule over every appellate court in Indiana, and from the federal southern district, as well as at the head of many judicial agencies. Give me a break, ladies! Can we men organize guy-only clubs to tell our sob stories about being too sexy for our shirts and not being picked for appellate court openings? Nope, that would be sexist! Ah modernity, such a ball of confusion. https://www.youtube.com/watch?v=QmRsWdK0PRI

  5. LOL thanks Jennifer, thanks to me for reading, but not reading closely enough! I thought about it after posting and realized such is just what was reported. My bad. NOW ... how about reporting who the attorneys were raking in the Purdue alum dollars?

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