Deshais v. State

OPINION

COHEN, Justice.

This is an appeal from a denial of appellant’s application for habeas corpus relief, asserting that the assessment of a controlled *167substance tax in addition to criminal prosecution for possession of a controlled substance violates the double jeopardy prohibitions of the Texas and U.S. Constitutions. We reverse and render judgment that habeas corpus relief be granted barring criminal prosecution.

Facts

Appellant was arrested on November 19, 1993 for possession of cocaine. On November 23,1993, the State Comptroller of Public Accounts issued notice of a controlled substance…