ORDER ON PETITIONER'S MOTION FOR SUMMARY JUDGMENT
Gary M. Newby (Newby) appeals the final determination of the Indiana Department of State Revenue (Department) assessing him with controlled substance excise tax (CSET). The matter is before the Court on Newby's motion for summary judgment. The issues before the Court are: (1) whether double jeopardy precludes the Department's assessment of CSET against Newby; and (2) whether the imposition of CSET violates the provisions...
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