Louisiana § 26:459 Disposition of proceeds of taxes

Louisiana Statutes

§ 26:459 — Disposition of proceeds of taxes

Louisiana § 26:459

Title 26Liquors - Alcoholic Beverages

This text of Louisiana § 26:459 (Disposition of proceeds of taxes) 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. § 26:459 (2026).

Text

A.The secretary shall, within the first ten days of each calendar month after the receipt of the taxes from the taxpayer forward the amount collected by him during the preceding calendar month to the state treasurer. The taxes collected on beverages of low alcoholic content shall be paid to the treasurer.

B.The taxes collected on beverages of high alcoholic content, including sparkling wines and still wines, pursuant to R.S. 26:341, shall be paid to the state treasurer.

C.There is hereby dedicated to the city of New Orleans the sum of $700,000 per year.

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A. The secretary shall, within the first ten days of each calendar month after the receipt of the taxes from the taxpayer forward the amount collected by him during the preceding calendar month to the state treasurer. The taxes collected on beverages of low alcoholic content shall be paid to the treasurer.
B. The taxes collected on beverages of high alcoholic content, including sparkling wines and still wines, pursuant to R.S. 26:341, shall be paid to the state treasurer.
C. There is hereby dedicated to the city of New Orleans the sum of $700,000 per year.