Louisiana Statutes
§ 26:345 — Discount on taxes on beverages of low alcoholic content
Louisiana·Title 26 Liquors - Alcoholic Beverages
§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
§ 26:321