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. "...not those committed in the heat of an argument." If I ever see a man physically abusing a woman or a child and I'm close enough to intercede I will not ask him why he is abusing her/him. I will give him a split second to cease his attack and put his hands in the air while I call the police. If he continues, I will still call the police but to report, "Man down with a gunshot wound,"instead.

  2. And so the therapeutic state is weaonized. How soon until those with ideologies opposing the elite are disarmed in the name of mental health? If it can start anywhere it can start in the hoosiers' slavishly politically correct capital city.

  3. So this firebrand GOP Gov was set free by a "unanimous Supreme Court" , a court which is divided, even bitterly, on every culture war issue. WHAT A RESOUNDING SLAP in the Virginia Court's face! How bad must it have been. And all the journalists, lap dogs of the status quo they are, can do is howl that others cannot be railroaded like McDonald now??? Cannot reflect upon the ruining of Winston and Julia's life and love? (Oh I forget, the fiction at this Ministry of Truth is that courts can never err, and when they do, and do greatly, as here, why then it must be ignored, since it does not compute.)

  4. My daughter is a addict and my grandson was taken by DCS and while in hospital for overdose my daughter was told to sign papers from DCS giving up her parental rights of my grandson to the biological father's mom and step-dad. These people are not the best to care for him and I was never called or even given the chance to take him, but my daughter had given me guardianship but we never went to court to finalize the papers. Please I have lost my daughter and I dont want to lose my grandson as well. I hope and look forward to speaking with you God Bless and Thank You for all of your help

  5. To Bob- Goooooood, I'm glad you feel that way! He's alive and happy and thriving and out and I'm his woman and we live in West Palm Beach Florida, where his parents have a sprawling estate on an exclusive golf course......scum bag

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