In a matter of first impression, the Colorado Court of Appeals on Thursday held that the Colorado Department of Revenue can be considered a “victim” entitled to restitution when a criminal defendant illegally evades marijuana excise taxes.
The defendant, Ton Thai Le, was one of several co-defendants to plead guilty in Arapahoe County District Court to evading Colorado’s marijuana excise tax—which establishes a 15% tax on marijuana sales between retail marijuana business licensees. However, the defendants were connected to a drug trafficking organization that illegally cultivated and distributed marijuana between 2014 and 2016, according to the court’s opinion.
