{
  "urn": "urn:us-la:rs:26:341",
  "title_number": "26",
  "section_number": "341",
  "citation": "R.S. 26:341",
  "heading": "Tax on beverages of high and low alcoholic content; importers of wine",
  "text": "A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana:\n\n(1) Liquors; at the rate of eighty cents per liter.\n\n(2) Sparkling wines; fifty-five cents per liter.\n\n(3) Still wines:\n\n(a) Of an alcoholic content of not more than fourteen percent by volume--at the rate of twenty cents per liter.\n\n(b) Of an alcoholic content of more than fourteen percent by volume but no more than twenty-four percent by volume--at the rate of thirty-five cents per liter.\n\n(c) Of an alcoholic content of more than twenty-four percent by volume--at the rate of fifty-five cents per liter.\n\n(4) Malt beverages; at the rate of twelve dollars and fifty cents per barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.\n\n(5) Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.\n\nB. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "26",
      "name": "LIQUORS-ALCOHOLIC BEVERAGES"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "ALCOHOL BEVERAGE CONTROL AND TAXATION"
    },
    {
      "level": "part",
      "number": "III",
      "name": "GALLONAGE TAX"
    }
  ],
  "breadcrumb": "Title 26 › Chapter 2 › Part III",
  "acts_citations": [
    {
      "act_year": 1956,
      "act_number": 152,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1970,
      "act_number": 272,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1978,
      "act_number": 441,
      "section": 2,
      "effective_date": "1979-01-01",
      "effective_date_raw": "Jan. 1, 1979",
      "role": "amendment"
    },
    {
      "act_year": 1987,
      "act_number": 696,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1990,
      "act_number": 736,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1998,
      "act_number": 71,
      "section": 1,
      "effective_date": "1998-06-25",
      "effective_date_raw": "June 25, 1998",
      "role": "amendment"
    },
    {
      "act_year": 2006,
      "act_number": 808,
      "section": 2,
      "effective_date": "2006-06-30",
      "effective_date_raw": "June 30, 2006",
      "role": "amendment"
    },
    {
      "act_year": 2016,
      "act_number": 13,
      "section": 1,
      "effective_date": "2016-04-01",
      "effective_date_raw": "April 1, 2016",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 212,
      "section": 1,
      "effective_date": "2017-06-14",
      "effective_date_raw": "June 14, 2017",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1956, No. 152, §1; Acts 1970, No. 272, §1; Acts 1978, No. 441, §2, eff. Jan. 1, 1979; Acts 1987, No. 696, §1; Acts 1990, No. 736, §1; Acts 1998, No. 71, §1, eff. June 25, 1998; Acts 2006, No. 808, §2, eff. June 30, 2006; Acts 2016, 1 st Ex. Sess., No. 13, §1, eff. April 1, 2016; Acts 2017, No. 212, §1, eff. June 14, 2017.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84714",
  "website_law_id": 84714,
  "scrape_timestamp": "2026-05-22T22:16:03Z",
  "source_html_hash": "sha256:9dda5df59d0afc1d66b60ad93923f836326ea872ff11b836708cd15ad49cf582",
  "schema_version": "1.0.0"
}