---
urn: urn:us-la:rs:26:345
citation: "R.S. 26:345"
status: active
breadcrumb: "Title 26 › Chapter 2 › Part III"
acts_citations:
  - { year: 1987, number: 696, section: 1, effective_date: null, role: enactment }
  - { year: 2002, number: 14, section: 1, effective_date: 2002-07-01, role: amendment }
---

# Discount on taxes on beverages of low alcoholic content

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.