La. Stat. tit. 26 § 342

Current with changes from the 2024 Legislative Session

Section 26:342 - Tax on beverages of low alcoholic content

There is levied and imposed on all beverages of low alcoholic content handled in Louisiana an excise tax of twelve dollars and fifty cents per barrel containing not more than thirty-one gallons, and at a like rate for fractional parts of a barrel.

La. R.S. § 26:342

Amended by Acts 1974, No. 592, §1; Acts 1979, No. 442, §1, eff. July 13, 1979; Acts 1987, No. 696, §1; Acts 2016, No. 13, §1, eff. April 1, 2016.

Amended by Acts 2016EX1, No. 13,s. 1, eff. 4/1/2016.

Amended by Acts 1974, No. 592, §1; Acts 1979, No. 442, §1, eff. 7/13/1979; Acts 1987, No. 696, §1.