Excise tax allowed on couple’s marijuana
The Indiana Tax Court granted summary judgment in favor of the Indiana Department of State Revenue in a controlled-substance excise-tax case, ruling Monday that charging the tax does not apply to Indiana’s joinder and successive prosecution statutes.In John David Harrison and Jennifer A. Harrison v. Indiana Department of State Revenue, No.49T10-0409-TA-44, the Harrisons appealed the final determination of the Department of State Revenue, which assessed them with a controlled-substance excise tax (CSET) on the nearly 6,500 grams of marijuana police found in…