The Champion

March 2006 , Page 28 

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The Controlled Substance Tax: Analysis, Argument & Attack

By Richard L. Holcomb

“Zaccheaus, come down from that sycamore tree.” Luke 19:5

This article prepares criminal defense lawyers to attack various state legislative mandates demanding assessments for possession, sale, and/or delivery of controlled substances. The tax assessment, levies and liens, generally become operational in federal drug cases, or in state drug cases.  

[Copyright © The Law Offices of James A.H. Bell, P.C. 2005]

Recently, Tennessee joined a number of states that have passed tax liability legislation1 to allow for the assessment of an excise tax on the possession of controlled substances. The Controlled Substance Tax (CST) is state based, operational in federal drug prosecutions, and can result in life term judgment against the taxpayer. Collection is routed through the enforcement procedures act.2 Efforts to stay collection are found in a separate series of legislative procedures.3 Alabama, Arizona, Colorado, Connecticut, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, L

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