State v. Harris

1 Citing case

  1. United States v. Sanchez-Porras

    CR 19-1374 KG (D.N.M. Sep. 27, 2019)

    On numerous occasions, defendants in Iowa have been convicted of multiple drug tax stamp violations premised on separate substances. See State v. Reed, 618 N.W.2d 327 (Iowa 2000) (affirming two counts of failing to affix a tax stamp for marijuana and cocaine); State v. Harris, 829 N.W.2d 191 (Iowa Ct. App. 2013) (defendant convicted of two drug tax stamp violations, to wit: crack cocaine and marijuana, successfully overturned crack cocaine drug tax stamp violation due to insufficient evidence); See State v. Peterson, 697 N.W.2d 128 (Iowa Ct. App. 2005) (among other things, affirming two counts of failure to affix a drug tax stamp, to wit: marijuana and cocaine); State v. Young, 662 N.W.2d 373 (Iowa Ct. App. 2003) (affirming convictions of possession of cocaine with intent to deliver while in possession of a firearm, possession of marijuana and failure to affix drug tax stamps). Furthermore, possession of a controlled substance, delivery of a controlled substance, or manufacture of a controlled substance may be lesser included offenses of the drug stamp tax offense.