Louisiana Statutes
§ 26:361 — Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited
Louisiana·Title 26 Liquors - Alcoholic Beverages
A.No person shall transport, carry, or move alcoholic beverages in which the tax levied in this Chapter has not been paid from point to point within this state by any means of transportation other than a common carrier. The means of transportation used in violation of this Section is subject to seizure by the secretary and to forfeiture and sale in the manner provided in this Part.
B.The provisions of this Section do not apply to duly licensed wholesale dealers and manufacturers who transport or cause to be transported beverages of high alcoholic content from the floor stock of one duly licensed wholesale dealer or manufacturer in this state to another duly licensed wholesale dealer or manufacturer in this state. The transportation of these beverages shall be accomplished strictly within
Free access — add to your briefcase to read the full text and ask questions with AI
Louisiana § 26:361 (Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
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
§ 26:321