Usufruct
R.S. 26:342

Tax on beverages of low alcoholic content ACTIVE

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.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 1974, No. 592, §1
  • amendment Acts 1979, No. 442, §1, eff. July 13, 1979
  • amendment Acts 1987, No. 696, §1
  • amendment Acts 2016, No. 13, §1, eff. April 1, 2016

Section navigation

Cite R.S. 26:342

Bluebook
La. Rev. Stat. Ann. § 26:342 (2026).
Permalink
https://theusufruct.com/rs/title-26/section-342
BibTeX
@misc{larevstat-26-342,
  title        = {La. Rev. Stat. Ann. § 26:342},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-26/section-342},
  note         = {Snapshot 2026-05-22}
}