Opinion ID: 1804665
Heading Depth: 1
Heading Rank: 8

Heading: Utter's Claim of Insufficient Evidence

Text: Utter claims that the evidence was insufficient to convict him of the count of failure to affix a tax stamp. The basis of Utter's argument is generally that the State failed to prove under the controlling statutes that he was a dealer who distributed or possessed seven or more grams of any controlled substance and that, therefore, the evidence failed to establish that Utter was subject to the marijuana and controlled substances tax statutes, Neb.Rev.Stat. §§ 77-4301 to 77-4316 (Reissue 1996). Utter asserts specifically that the State's evidence was insufficient because, although there was evidence that he possessed 3.45 grams of a methamphetamine/DMS mixture and 7.05 grams of a cocaine/mannitol mixture, the State did not establish, as it was required to do under the statutes, how much pure methamphetamine or how much pure cocaine Utter possessed. Whereas § 28-416 pertaining to possession with intent to deliver does not specify a quantity of controlled substance which must be possessed in order to establish an intent to deliver, the marijuana and controlled substances tax statutes do specify a quantity which must be possessed before one is considered a dealer and therefore required to pay the tax and affix the stamp.