Gary Elvers v. State

ON PETITION TO TRANSFER

SULLIVAN, Justice.

In accordance with our recent decision in State v. Mohler, 694 N.E.2d 1129 (Ind.1998), we conclude that the new rule of law announced in Bryant v. State, 660 N.E.2d 290 (Ind.1995), cert. denied, — U.S. -, 117 S.Ct. 293, 136 L.Ed.2d 213 (1996), is not retroactive under Daniels v. State, 561 N.E.2d 487 (Ind.1990), and so does not entitle Gary Elvers to post-conviction relief.

On July 24, 1992, the Indiana Department of Revenue assessed Gary Elvers (“Elvers”) a Controlled Substance Excise Tax (“CSET”) for possessing marijuana. 1 The State charged Elvers…