Louisiana Statutes
§ 26:353 — Presumption of taxability of beverages of low alcoholic content
Louisiana § 26:353
JurisdictionLouisiana
Title 26Liquors - Alcoholic Beverages
This text of Louisiana § 26:353 (Presumption of taxability of 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. § 26:353 (2026).
Text
For purposes of enforcing the provisions of this Chapter and the collection of the tax levied herein, it is presumed that all beverages of low alcoholic content produced or manufactured or shipped into this state are to be handled in this state and are subject to the tax levied herein. This presumption is prima facie only and subject to proof furnished the secretary.
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Legislative History
Amended by Acts 1968, No. 175, §1; Acts 1987, No. 696, §1.
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 § 26:353, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/26%3A353.