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N.M. TAXATION & REVENUE DEPT. v. WHITENER

No. 13092.

869 P.2d 829 (1993)

117 N.M. 130

NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Plaintiff-Appellant, v. Ray Charles WHITENER, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Granted February 9, 1994.

Attorney(s) appearing for the Case

Tom Udall, Atty. Gen., Margaret B. Alcock, Sp. Asst. Atty. Gen., Santa Fe, for plaintiff-appellant.

Carmen E. Garza, Las Cruces, for defendant-appellee.

Randi McGinn, New Mexico Defense Lawyers Ass'n, Albuquerque, for amicus curiae.

OPINION

CHAVEZ, Judge.

The New Mexico Taxation and Revenue Department (the Department) appeals the decision and order of its hearing officer which granted Ray Charles Whitener's (Defendant's) protest to taxes imposed upon him under the Controlled Substance Tax Act (the Act), NMSA 1978, Sections 7-18A-1 to -18A-7 (Repl.Pamp.1993). The hearing officer found and concluded that the tax violated Defendant's right against double jeopardy. This case presents...

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