OPINION
YAÑEZ, Justice.
The State appeals the dismissal of its indictment against appellee, Ramiro V. Rocha, for possession of controlled substances. The trial court dismissed the indictment on the ground that it issued after a controlled substances tax was assessed against appellee by the Texas Comptroller of Public Accounts and was, therefore, barred by the double jeopardy prohibition. By three points of error, the State contends that mere...
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