Garcia v. STATE TAX COM'N OF STATE OF ID

OPINION ON REHEARING THE COURT’S PRIOR OPINION DATED DECEMBER 29, 2000, IS HEREBY WITHDRAWN

TROUT, Chief Justice.

On rehearing from this Court’s previous opinion affirming an order granting the State Tax Commission’s motion for summary judgment, we affirm.

I

FACTUAL AND PROCEDURAL HISTORY

State and local law enforcement authorities, acting under search warrants, seized suspected controlled substances from the home and workplace of Jose Mary Garcia (“Garcia”). The Bureau of Forensic Services laboratory (“state laboratory”) identified the seized substances as marijuana and cocaine and provided…