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TURNER v. STATE DEPT. OF REVENUE

1930223.

643 So.2d 568 (1994)

Robert Doyle TURNER v. STATE of Alabama DEPARTMENT OF REVENUE.

Supreme Court of Alabama.

Rehearing Denied June 24, 1994.

Attorney(s) appearing for the Case

James D. Wilson III, Mobile, for appellant.

James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, Revenue Dept., and Asst. Atty. Gen., and Duncan Crow, Asst. Counsel, Alabama Dept. of Revenue, and Asst. Atty. Gen., Mobile, for appellee.

INGRAM, Justice.

Robert Doyle Turner challenged a drug tax and penalty assessed by the State Department of Revenue pursuant to Ala. Code 1975, § 40-17A-1 through § 40-17A-16. The trial court affirmed the assessment and the penalty. Turner has appealed.

On February 20, 1992, law enforcement officers executed a search warrant on Turner's residence, a mobile home in Mobile County, where they seized a quantity of marijuana and some cash from the premises...

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