Louisiana Statutes
§ 26:342 — Tax on beverages of low alcoholic content
Louisiana·Title 26 Liquors - Alcoholic Beverages
§342. Tax on beverages of low alcoholic content
There is levied and imposed on all beverages of low alcoholic content handled in
Louisiana an excise tax of twelve dollars and fifty cents per barrel containing not more than
thirty-one gallons, and at a like rate for fractional parts of a barrel.
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Related
Church Point Wholesale Beverage Co., Inc. v. Tarver
614 So. 2d 697 (Supreme Court of Louisiana, 1993)
Ulrich v. Robinson
265 So. 3d 108 (Louisiana Court of Appeal, 2018)
Legislative History
Amended by Acts 1974, No. 592, §1; Acts 1979, No. 442, §1, eff. July 13, 1979; Acts
1987, No. 696, §1; Acts 2016, No. 13, §1, eff. April 1, 2016.
Nearby Sections
15
§ 26:3
Exempt products§ 26:301
Costs of hearings§ 26:303
Appeals to courts§ 26:304
Summary proceedings on appeal§ 26:321
§ 26:321