STATE v. ROCHA

No. 13-95-398-CR.

944 S.W.2d 701 (1997)

The STATE of Texas, Appellant, v. Ramiro Villela ROCHA, Appellee.

Court of Appeals of Texas, Corpus Christi.

Rehearing Overruled May 8, 1997.


Attorney(s) appearing for the Case

Rene Guerra, District & County Attorney, Theodore C. Hake, Asst. Criminal District Attorney, Edinburg, for appellant.

J.R. Bobby Flores, McAllen, for appellee.

Before SEERDEN, C.J., and FEDERICO G. HINOJOSA, Jr. and YAÑEZ, JJ.


OPINION

YAÑEZ, Justice.

The State appeals the dismissal of its indictment against appellee, Ramiro V. Rocha, for possession of controlled substances on the ground that it issued after a controlled substances tax was assessed against appellee by the Texas Comptroller of Public Accounts and therefore constituted double jeopardy. By three points of error, the State argues that mere notice of tax assessment is not evidence that the assessment has been paid...

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