---
urn: urn:us-la:rs:26:342
citation: "R.S. 26:342"
status: active
breadcrumb: "Title 26 › Chapter 2 › Part III"
acts_citations:
  - { year: 1974, number: 592, section: 1, effective_date: null, role: enactment }
  - { year: 1979, number: 442, section: 1, effective_date: 1979-07-13, role: amendment }
  - { year: 1987, number: 696, section: 1, effective_date: null, role: amendment }
  - { year: 2016, number: 13, section: 1, effective_date: 2016-04-01, role: amendment }
---

# 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.