Usufruct
R.S. 26:347

Refunds ACTIVE

The secretary may make refunds or allow a tax credit to wholesale dealers on account of taxes paid on beverages of high and low alcoholic content which, being damaged and unfit for sale, are destroyed by the dealer or returned to the manufacturer or jobber. No refund or credit shall be allowed for breakage.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1964, No. 384, §1
  • amendment Acts 1987, No. 696, §1
  • amendment Acts 2002, No. 14, §1, eff. July 1, 2002

Section navigation

Cite R.S. 26:347

Bluebook
La. Rev. Stat. Ann. § 26:347 (2026).
Permalink
https://theusufruct.com/rs/title-26/section-347
BibTeX
@misc{larevstat-26-347,
  title        = {La. Rev. Stat. Ann. § 26:347},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-26/section-347},
  note         = {Snapshot 2026-05-22}
}