Hayse v. Indiana Department of State Revenue

SHEPARD, Chief Justice.

This is one of seven cases we consider today involving the constitutionality of the Controlled Substance Excise Tax (CSET). After petitioner Charles L. Hayse's arrest for growing marijuana, the Indiana Department of State Revenue assessed the Controlled Substance Excise Tax (CSET) against him. He claims this CSET assessment should be set aside because it is a second jeopardy for the same offense and thus violates the Double Jeopardy Clause of the United States Constitution. We disagree.

I. History of the Case

Police found marijuana in Hayse's home in September 1992. The…