Department of Revenue of Montana v. Kurth Ranch et al. (511 U.S. 767)
U.S. Supreme Court · decided June 6, 1994 · Supreme Court Database (Spaeth)
- Citation
- 511 U.S. 767 · 114 S. Ct. 1937
- Decided
- June 6, 1994
- Term
- October Term 1993
- Vote
- 5–4
- Majority author
- Justice Stevens
- Issue area
- Criminal Procedure
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
- Constitutional ruling
- State/territorial law held unconstitutional
Opinion excerpt
Justice Stevens delivered the opinion of the Court. This case presents the question whether a tax on the possession of illegal drugs assessed after the State has imposed a criminal penalty for the same conduct may violate the constitutional prohibition against successive punishments for the same offense. I Montana’s Dangerous Drug Tax Act took effect on October 1, 1987. The Act imposes a tax “on the possession and storage of dangerous drugs,” Mont. Code Ann. §15-25-111 (1987), and expressly provides that the tax is to be “collected only after any state or federal fines or forfeitures have been satisfied.” §15-25-111(3). The tax is either 10 percent of the assessed market value of the drugs as determined by the Montana Department of Revenue (DOR) or a specified amount depending on the drug ($100 per ounce for marijuana, for example, and $250 per ounce for hashish), whichever is greater. § 15-25-111(2). The Act directs the state treasurer to allocate the tax proceeds to special funds to support “youth evaluation” and “chemical abuse” programs and “to enforce the drug laws.” §§ 15-25-121, 15-25-122. In addition to imposing reporting responsibilities on law enforcement agencies, the Act also authorizes the DOR to adopt rules to administer and enforce the tax. Under those rules, taxpayers must file a return within 72 hours of their arrest. Mont. Admin. Rule 42.34.102(1) (1988).…
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