Indiana Tax Court December 17, 2002, No. 49T10-9903-TA-17 (Ford v. Indiana Department of State Revenue)

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United States · · · 17-12-2002

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 lability under Indiana Code Section 6-7-3-18. Ford raises two issues:

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

II.

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