FORD v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-9903-TA-17.

779 N.E.2d 1274 (2002)

Preston H. FORD, Petitioner, v. INDIANA DEPARTMENT OF STATE REVENUE, Respondent.

Tax Court of Indiana.

December 17, 2002.


Attorney(s) appearing for the Case

Michael T. Wallace, Roberts & Bishop, Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Indianapolis, IN, Attorneys for the Respondent.


FISHER, J.

Preston H. Ford (Ford) appeals the final determination of the Indiana Department of State Revenue (Department) assessing Ford for the Controlled Substance Excise Tax (CSET)1 liability under Indiana Code Section 6-7-3-13. Ford raises two issues:

I. Whether Ford's protection against double jeopardy was violated by his CSET assessment; and

II. Whether Ford's CSET assessment is void because the hearing on his protest...

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