Legal Opinion
STATE DEPT. OF REVENUE v. Drayton
Supreme Court of Alabama
Decided October 9, 1992No. 1910800PublishedCited by 5 opinions
1Opinion of the Court
On May 13, 1989, Curtis Lee Drayton was arrested for possession of approximately 53.7 grams of cocaine. When Drayton was arrested, certain items of jewelry were seized from his person as drug proceeds. On August 8, 1989, the Alabama Department of Revenue entered a final jeopardy assessment of marihuana and controlled substances tax against Drayton in the amount of $21,600.
The tax assessment was made pursuant to the "Drugs and Controlled Substances Excise Tax Act," §§ 40-17A-1 through -16, Ala. Code 1975. The Act provides that no drug dealer may possess, distribute, sell, transport, import,…
2Cases cited12 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- Ex Parte State Ex Rel. Attorney GeneralSupreme Court of Alabama · 1949
- State v. Empire Building CompanyCourt of Civil Appeals of Alabama · 1971
- Baird v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 1989
- TUSCALOOSA CTY. SP. TAX BD. v. Tuscaloosa Vending Co.Court of Civil Appeals of Alabama · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Turner v. STATE DEPT. OF REVENUESupreme Court of Alabama · 1994
- Wilhite v. StateCourt of Criminal Appeals of Alabama · 1996
- State v. MannCourt of Civil Appeals of Alabama · 1994
- State Department of Revenue v. DraytonCourt of Civil Appeals of Alabama · 1992
- State Department of Revenue v. WilcoxCourt of Civil Appeals of Alabama · 1994