Nebraska's Marijuana and Controlled Substances Tax Stamp Act and Self-Incrimination: State v. Garza

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LeMay, Michael A.
Issue Date
1994
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Journal Article
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INTRODUCTION|For a number of years, the Federal Government taxed illegal drug trafficking under the Federal Marihuana Tax Act; however, in 1969, the United States Supreme Court declared the transfer tax provisions in that Act unconstitutional in Leary v. United States. After Leary, state legislatures restructured the basic taxing concept of the Federal Marihuana Tax Act into a complex, modem day weapon available to raise revenue from the proliferation of drug sales and use. In 1990, Nebraska joined this crusade of states by adopting its own comprehensive, illegal-drug taxing statute, the Marijuana and Controlled Substances Tax Stamp Act ("Tax Stamp Act"). The Tax Stamp Act requires drug dealers to pay taxes predicated on the weight of the drugs in their possession. When these taxes are paid, dealers receive revenue stamps evidencing payment. Dealers need not provide any identifying information to the department of revenue when purchasing stamps; furthermore, the department of revenue cannot release any information that a dealer provides in a "report" to the Tax Commissioner...
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27 Creighton L. Rev. 313 (1993-1994)
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Creighton University School of Law
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