Prior Conviction for Failing to Pay Marijuana Tax Counts for 21 U.S.C. § 841(b)(1)(A) Enhancement

U.S. v. McGehee, 2006 WL 1149477 (5/2/06) - The 20 year mandatory minimum under 21 U.S.C. § 841(b)(1)(A) for multiple felony drug offenses is applicable to a Texas conviction for failure to pay tax for marijuana. The power to tax is the power to destroy. While ostensibly a revenue measure, the Texas marijuana tax law is meant to discourage marijuana use. It is a restriction on conduct relating to marijuana, no matter how slight. If you're so inclined, you can read this decision to see the 10th lambast lawyers from both sides, especially the government's attorney, for their briefs.