State v. Rocha

OPINION

YÁÑEZ, Justice.

The State appeals the dismissal of its indictment against appellee, Ramiro V. Rocha, for possession of controlled substances. The trial court dismissed the indictment on the ground that it issued after a controlled substances tax was assessed against appellee by the Texas Comptroller of Public Accounts and was, therefore, barred by the double jeopardy prohibition. By three points of error, the State contends that mere notice of assessment of a controlled substances tax does not constitute punishment within the meaning of the constitutional prohibitions against double…