STATE v. BAEHLER

No. 98-1852.

604 N.W.2d 601 (1999)

STATE of Iowa, Appellee, v. Robert L. BAEHLER, Appellant.

Supreme Court of Iowa.

As Amended on Denial of Rehearing January 20, 2000.


Attorney(s) appearing for the Case

Dean Stowers of The Rosenberg Law Firm, Des Moines, for appellant.

Thomas J. Miller, Attorney General, Mary Tabor, Assistant Attorney General, John P. Sarcone, County Attorney, and Jamie Bowers, Assistant County Attorney, for appellee.

Considered by McGIVERIN, C.J., and CARTER, LAVORATO, NEUMAN, and TERNUS, JJ.


TERNUS, Justice.

The defendant, Robert Baehler, asks the court to reconsider its previous decision in State v. Lange, 531 N.W.2d 108 (Iowa 1995), holding that Iowa's drug tax is not a criminal penalty so as to trigger the protection of the Double Jeopardy Clause. See generally Iowa Code ch. 453B (1997) (imposing an excise tax on dealers who acquire, purchase, possess, manufacture, or produce specified illegal substances...

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