In the case Department of Revenue of Montana v. Kurth Ranch et al., 1993, the U.S Supreme Court ruled that a tax imposed by the state of Montana on possession and storage of dangerous drugs was unconstitutional as it violated the Fifth Amendment's prohibition against double jeopardy. The Kurth family had been charged with drug offenses related to their marijuana farming operation and were subsequently assessed this tax following their criminal punishment. The court held that because this tax was levied only on those who had been previously convicted, it constituted a second punishment for the same offense, thus violating double jeopardy protections. This decision affirmed an earlier ruling from the Montana Supreme Court which also found in favor of Kurths.

In the dissenting opinion for the Department of Revenue of Montana v. Kurth Ranch case, it was argued that the tax imposed on marijuana by Montana did not violate the Fifth Amendment's Double Jeopardy Clause. The dissenting justices contended that a civil penalty does not constitute punishment in relation to double jeopardy analysis unless there is clear proof that it cannot fairly be seen as remedial, but only as a deterrent or retribution. They believed this standard had not been met in this case and thus disagreed with majority’s view which saw Montana's drug tax as punitive rather than regulatory or revenue-raising measure. Furthermore, they pointed out inconsistencies in how similar cases were handled previously and expressed concern about potential implications of ruling on future taxation issues.