Interesting: The assessment is statutorily presumed to be valid and correctly determined. The burden is on the taxpayer to prove otherwise. The criminal prose

Interesting: The assessment is statutorily presumed to be valid and correctly determined. The burden is on the taxpayer to prove otherwise. The criminal prosecution for failure to pay the drug tax and the civil tax assessment are separate actions. What occurs with the criminal case, for instance, does not necessarily affect the Department of Revenue's tax assessment.