Ford v. Indiana Department of State Revenue

Preston H. Ford (Ford) appeals the final determination of the Indiana Department of State Revenue (Department) assessing Ford for the Controlled Substance Excise Tax (CSET)1 lability under Indiana Code Section 6-7-3-18. Ford raises two issues:

I. Whether Ford's protection against double jeopardy was violated by his CSET assessment; and

II. Whether Ford's CSET assessment is void because the hearing on his protest was held six years after he requested it.

For the reasons stated below, the Court AFFIRMS the'Depamment’s final determination.

FACTS AND PROCEDURAL HISTORY

After finding nearly a kilogram…