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STATE v. MOHLER

No. 87S01-9709-PC-497.

694 N.E.2d 1129 (1998)

STATE of Indiana, Appellant (Plaintiff below), v. Guy A. MOHLER, Appellee (Defendant below).

Supreme Court of Indiana.

May 6, 1998.

Attorney(s) appearing for the Case

Jeffrey A. Modisett, Attorney General, Anthony Scott Chinn, Deputy Attorney General, Indianapolis, for Appellant.

John Burley Scales, Boonville, for Appellee.

ON PETITION TO TRANSFER

SULLIVAN, Justice.

In Bryant v. State, 660 N.E.2d 290 (Ind. 1995), cert. denied, ___ U.S. ___, 117 S.Ct. 293, 136 L.Ed.2d 213 (1996), we held that because Indiana's Controlled Substance Excise Tax is a punishment, the Double Jeopardy Clause bars a criminal prosecution for an underlying drug offense after that tax has been assessed...

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