In In re Burrell, 22 Kan. App. 2d 109, 116, 912 P.2d 187, rev. denied 260 Kan. 993 (1996), the defendant gave an undercover officer money while they were seated in Burrell's car. Both exited the car. The officer then retrieved a gym bag full of marijuana, placed it in the car's back seat, and almost immediately arrested Burrell. Burrell never reentered the car, nor did he ever have actual, physical custody of the drugs. In his criminal case, Burrell pled guilty to attempted possession of marijuana. In a civil action, the Kansas Department of Revenue (KDR) issued an assessment for the drug tax. Eventually, the Board of Tax Appeals (BOTA) agreed with KDR that Burrell had constructive possession of the drugs, but BOTA found such possession was insufficient to incur liability for the drug taxes. The Kansas Court of Appeals agreed with BOTA. Burrell, 22 Kan. App. 2d at 115. The Burrell court analogized that the imposition of criminal liability for possession of marijuana without drug tax stamps would be unconstitutional "if it were based on conduct that gave the violator no opportunity to comply with the law." 22 Kan. App. 2d at 116-17.