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HAYSE v. INDIANA DEPT. OF STATE REVENUE

No. 49S10-9503-TA-333.

660 N.E.2d 325 (1995)

Charles L. HAYSE, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE and Kenneth L. Miller, Commissioner, Respondents.

Supreme Court of Indiana.

December 27, 1995.

Attorney(s) appearing for the Case

Andrew C. Maternowski, Indianapolis, for petitioner.

Pamela Carter, Attorney General, David A. Arthur, Deputy Attorney General, Indianapolis, for respondents.

SHEPARD, Chief Justice.

This is one of seven cases we consider today involving the constitutionality of the Controlled Substance Excise Tax (CSET). After petitioner Charles L. Hayse's arrest for growing marijuana, the Indiana Department of State Revenue assessed the Controlled Substance Excise Tax (CSET) against him. He claims this CSET assessment should be set aside because it is a second jeopardy for the same offense and thus violates the Double Jeopardy Clause...

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