La. Stat. tit. 26 § 353
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
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.
La. R.S. § 26:353