{
  "urn": "urn:us-la:rs:26:345",
  "title_number": "26",
  "section_number": "345",
  "citation": "R.S. 26:345",
  "heading": "Discount on taxes on beverages of low alcoholic content",
  "text": "For accurately reporting and timely remitting the taxes due under the provisions of R.S. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the amount of the tax otherwise due.",
  "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": 1987,
      "act_number": 696,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2002,
      "act_number": 14,
      "section": 1,
      "effective_date": "2002-07-01",
      "effective_date_raw": "July 1, 2002",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002; Acts 2016, No. 7, 1 st Ex. Sess., §1, eff. April 1, 2016.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84718",
  "website_law_id": 84718,
  "scrape_timestamp": "2026-05-22T22:16:04Z",
  "source_html_hash": "sha256:b91666988a56b1a9ddf5e421f49d352f018f8bed2ccefa5404a97baf0d0d20ac",
  "schema_version": "1.0.0"
}