Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of Tennessee
Tennessee Supreme Court
1Opinion of the Court 1
OPINION
2Opinion of the Court · WadeGary R. Wade, J.
in which JANICE M. HOLDER, C.J., and WILLIAM M. BARKER, J., joined. WILLIAM C. KOCH, JR., J. filed a separate opinion concurring in part and dissenting in part, in which CORNELIA A. CLARK, J., joined.
Effective January 1, 2005, the Tennessee General Assembly enacted a tax on the possession of unauthorized substances for the purpose of generating revenues to assist state and local law enforcement agencies in their efforts to combat drug crimes. Subsequently, Steven Waters was assessed with taxes, penalty, and interest in the total amount of $55,316.84 by the Tennessee Department of…
3Cases cited123 opinions
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