---
urn: urn:us-la:rs:26:352
citation: "R.S. 26:352"
status: active
breadcrumb: "Title 26 › Chapter 2 › Part III"
acts_citations:
  - { year: 1987, number: 696, section: 1, effective_date: null, role: enactment }
  - { year: 2014, number: 835, section: 1, effective_date: 2014-06-23, role: amendment }
  - { year: 2017, number: 212, section: 1, effective_date: 2017-06-14, role: amendment }
---

# Donated alcoholic beverages of high and low alcoholic content taxable

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.