Louisiana Statutes
§ 26:345 — Discount on taxes on beverages of low alcoholic content
Louisiana § 26:345
JurisdictionLouisiana
Title 26Liquors - Alcoholic Beverages
This text of Louisiana § 26:345 (Discount on taxes on beverages of low alcoholic content) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 26:345 (2026).
Text
§345. Discount on taxes on beverages of low alcoholic content
For accurately reporting and timely remitting the taxes due under the provisions of
R.S. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the
amount of the tax otherwise due.
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Legislative History
Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002; Acts 2016, No. 7,
1 st Ex. Sess., §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
§ 26:321Cite This Page — Counsel Stack
Bluebook (online)
Louisiana § 26:345, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/26%3A345.