Brunner v. Collection Division of the Utah State Tax Commission

ZIMMERMAN, Chief Justice:

Wesley Brunner petitions for review of a final order of the Utah State Tax Commission (“the Commission”) assessing $142,884 in taxes and penalty pursuant to the Utah Illegal Drug Stamp Tax Act (“the Drug Stamp Tax Act”), sections 59-19-101 through -107 of the Utah Code, for possessing 20,185 grams of marijuana without the required tax stamps. Brunner argued before the Commission that imposing the tax would violate his constitutional right to be free from double jeopardy because he had already pleaded guilty to possession, distribution, and production of marijuana in a…