Louisiana Statutes
§ 26:347 — Refunds
Louisiana § 26:347
JurisdictionLouisiana
Title 26Liquors - Alcoholic Beverages
This text of Louisiana § 26:347 (Refunds) 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. § 26:347 (2026).
Text
The secretary may make refunds or allow a tax credit to wholesale dealers on account of taxes paid on beverages of high and low alcoholic content which, being damaged and unfit for sale, are destroyed by the dealer or returned to the manufacturer or jobber. No refund or credit shall be allowed for breakage.
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Legislative History
Amended by Acts 1964, No. 384, §1; Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002.
Nearby Sections
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§ 26:3
Exempt products§ 26:301
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Appeals to courts§ 26:304
Summary proceedings on appeal§ 26:321
§ 26:321Cite This Page — Counsel Stack
Bluebook (online)
Louisiana § 26:347, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/26%3A347.