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COULBERN v. STATE

No. 34A02-9504-CR-182.

655 N.E.2d 1254 (1995)

Tamara COULBERN Appellant-Defendant Below, v. STATE of Indiana, Appellee-Plaintiff Below.

Court of Appeals of Indiana.

October 5, 1995.

Attorney(s) appearing for the Case

Mark R. Ryan, John C. Wood, Kokomo, for appellant.

Pamela Carter, Attorney General, Christopher L. Lafuse, Deputy Attorney General, Indianapolis, for appellee.

OPINION

ROBERTSON, Judge.

Tamara Coulbern brings this interlocutory appeal of the trial court's denial of her motion to dismiss the criminal prosecution against her for several counts of drug dealing. Coulbern argues that the jeopardy assessment (and collection) of the Indiana Controlled Substance Excise Tax [CSET] in the amount of $845.53 by the Indiana Department of Revenue prohibit the criminal prosecution for drug dealing under principles of double jeopardy...

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