Louisiana Statutes

§ 26:352 — Donated alcoholic beverages of high and low alcoholic content taxable

Louisiana § 26:352
JurisdictionLouisiana
Title 26Liquors - Alcoholic Beverages

This text of Louisiana § 26:352 (Donated alcoholic beverages of high and low alcoholic content taxable) 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. § 26:352 (2026).

Text

§352. Donated alcoholic beverages of high and low alcoholic content taxable Any person or any dealer may donate alcoholic beverages of high and low alcoholic content to a licensed Type A special event or to an unlicensed civic, religious, or charitable organization subject to the payment of any applicable excise taxes.

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Legislative History

Acts 1987, No. 696, §1; Acts 2014, No. 835, §1, eff. June 23, 2014; Acts 2017, No. 212, §1, eff. June 14, 2017.

Nearby Sections

15
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Bluebook (online)
Louisiana § 26:352, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/26%3A352.