{
  "urn": "urn:us-la:rs:26:352",
  "title_number": "26",
  "section_number": "352",
  "citation": "R.S. 26:352",
  "heading": "Donated alcoholic beverages of high and low alcoholic content taxable",
  "text": "Any person or any dealer may donate alcoholic beverages of high and low alcoholic content to a licensed Type A special event or to an unlicensed civic, religious, or charitable organization subject to the payment of any applicable excise taxes.",
  "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": 2014,
      "act_number": 835,
      "section": 1,
      "effective_date": "2014-06-23",
      "effective_date_raw": "June 23, 2014",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 212,
      "section": 1,
      "effective_date": "2017-06-14",
      "effective_date_raw": "June 14, 2017",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1987, No. 696, §1; Acts 2014, No. 835, §1, eff. June 23, 2014; Acts 2017, No. 212, §1, eff. June 14, 2017.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84725",
  "website_law_id": 84725,
  "scrape_timestamp": "2026-05-22T22:16:07Z",
  "source_html_hash": "sha256:1ad68bb035c4cbe58aeb52117be0b7d5a1d698e12974bbe271d0e6a2e4f233bb",
  "schema_version": "1.0.0"
}