A few years ago Tennessee passed a law requiring you to pay taxes on illegal controlled substances. The law was ruled unconstitutional. Now it seems that a few thousand people may be owed tax refunds after paying their crack taxes. Ain’t America grand?
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I’m guessing that this was ruled unconstitutional for the same reason that felons can’t be required to register their guns…that pesky 5th Amendment rule of “you can’t be forced to self-incriminate” :-).