Richards v. North Carolina Tax Review Bd.

McCULLOUGH, Judge.

Petitioner appeals from a trial court order granting respondents' motion to dismiss. We affirm.

FACTS

William Alexander Richards, Jr. ("petitioner") was convicted by a jury of trafficking marijuana by manufacture, possession and transportation. Based on petitioner's possession of 64,864 grams of marijuana, the Department of Revenue gave petitioner notice that he owed unauthorized substance excise tax and penalty in the amount of $317,833.60, plus interest.

Petitioner objected to the assessment and requested a hearing before the Secretary of Revenue. A hearing was conducted by…