{
  "urn": "urn:us-la:rs:26:342",
  "title_number": "26",
  "section_number": "342",
  "citation": "R.S. 26:342",
  "heading": "Tax on beverages of low alcoholic content",
  "text": "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.",
  "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": 1974,
      "act_number": 592,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1979,
      "act_number": 442,
      "section": 1,
      "effective_date": "1979-07-13",
      "effective_date_raw": "July 13, 1979",
      "role": "amendment"
    },
    {
      "act_year": 1987,
      "act_number": 696,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2016,
      "act_number": 13,
      "section": 1,
      "effective_date": "2016-04-01",
      "effective_date_raw": "April 1, 2016",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "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.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84715",
  "website_law_id": 84715,
  "scrape_timestamp": "2026-05-22T22:16:04Z",
  "source_html_hash": "sha256:0bbe741ba4b959a58074228d19ab967e610978c4db8393ab1294a01fd5234987",
  "schema_version": "1.0.0"
}