Opinion by Judge ROY.
The People appeal an order dismissing criminal charges against defendant, Paul Vince Maurello, for possession of marihuana with intent to distribute and possession of more than eight ounces of marihuana. The trial court concluded that the Colorado Controlled Substance Tax (Tax), § 39-28.7-101, et seq., C.R.S. (1986 Repl.Vol. 16B) (repealed effective March 26, 1996; Colo. Sess. Laws 1996, ch. 139 at 135) was, as of the time of its imposition...
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