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. Indianapolis employers harassment among minorities AFRICAN Americans needs to be discussed the metro Indianapolis area is horrible when it comes to harassing African American employees especially in the local healthcare facilities. Racially profiling in the workplace is an major issue. Please make it better because I'm many civil rights leaders would come here and justify that Indiana is a state the WORKS only applies to Caucasian Americans especially in Hamilton county. Indiana targets African Americans in the workplace so when governor pence is trying to convince people to vote for him this would be awesome publicity for the Presidency Elections.

  2. Wishing Mary Willis only God's best, and superhuman strength, as she attempts to right a ship that too often strays far off course. May she never suffer this personal affect, as some do who attempt to change a broken system: https://www.youtube.com/watch?v=QojajMsd2nE

  3. Indiana's seatbelt law is not punishable as a crime. It is an infraction. Apparently some of our Circuit judges have deemed settled law inapplicable if it fails to fit their litmus test of political correctness. Extrapolating to redefine terms of behavior in a violation of immigration law to the entire body of criminal law leaves a smorgasbord of opportunity for judicial mischief.

  4. I wonder if $10 diversions for failure to wear seat belts are considered moral turpitude in federal immigration law like they are under Indiana law? Anyone know?

  5. What a fine article, thank you! I can testify firsthand and by detailed legal reports (at end of this note) as to the dire consequences of rejecting this truth from the fine article above: "The inclusion and expansion of this right [to jury] in Indiana’s Constitution is a clear reflection of our state’s intention to emphasize the importance of every Hoosier’s right to make their case in front of a jury of their peers." Over $20? Every Hoosier? Well then how about when your very vocation is on the line? How about instead of a jury of peers, one faces a bevy of political appointees, mini-czars, who care less about due process of the law than the real czars did? Instead of trial by jury, trial by ideological ordeal run by Orwellian agents? Well that is built into more than a few administrative law committees of the Ind S.Ct., and it is now being weaponized, as is revealed in articles posted at this ezine, to root out post moderns heresies like refusal to stand and pledge allegiance to all things politically correct. My career was burned at the stake for not so saluting, but I think I was just one of the early logs. Due, at least in part, to the removal of the jury from bar admission and bar discipline cases, many more fires will soon be lit. Perhaps one awaits you, dear heretic? Oh, at that Ind. article 12 plank about a remedy at law for every damage done ... ah, well, the founders evidently meant only for those damages done not by the government itself, rabid statists that they were. (Yes, that was sarcasm.) My written reports available here: Denied petition for cert (this time around): http://tinyurl.com/zdmawmw Denied petition for cert (from the 2009 denial and five year banishment): http://tinyurl.com/zcypybh Related, not written by me: Amicus brief: http://tinyurl.com/hvh7qgp

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