[baltoga]

The tax evasion question does offer some parallels, but only addresses undeclared income. However, the Crack Tax requires that the person charged must either admit or deny possession, which is a form self-incrimination and therefore unconstitutional.

[muawiyah]

Maybe it's not a form of self-incrimination. Property taxes, and excise taxes, both require you to declare what you have. In a couple of hundred years of operation under this Constitution in this country, folks have not gotten away with avoidng tax payments on stuff just because it wasn't legal to possess it.

BTW, this "crack tax" is an excise tax is it not? The Constitution lays few restrictions on such things.

[nemesis443]

Only if they're talking to the police. The Department Of Revenue under the law has to treat anyone who buys a stamp the same as they have to with a business filing sales tax or an individual filing on his interest income and dividends ( the only individual income taxed in Tennessee). It is confidential taxpayer information.