Usufruct
R.S. 26:344

Taxes collected from dealer ACTIVE

Except as provided for in R.S. 26:341(B) and 359(B)(2), (C), and (D), the taxes levied by R.S. 26:341 and 342 shall be collected, as far as practicable, from the dealer who first handles the alcoholic beverages in Louisiana. If for any reason the dealer who first handled the taxable alcoholic beverages has escaped payment of the taxes, those taxes shall be collected from any person in whose hands the taxable beverages are found. In no case, however, shall there be a duplication of taxation.

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JSON Markdown Source (legis.la.gov)

References

Cited by

None.

History

  • enactment Acts 1972, No. 537, §1
  • amendment Acts 1987, No. 696, §1
  • amendment Acts 1998, No. 71, §1, eff. June 25, 1998

Section navigation

Cite R.S. 26:344

Bluebook
La. Rev. Stat. Ann. § 26:344 (2026).
Permalink
https://theusufruct.com/rs/title-26/section-344
BibTeX
@misc{larevstat-26-344,
  title        = {La. Rev. Stat. Ann. § 26:344},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-26/section-344},
  note         = {Snapshot 2026-05-22}
}