Usufruct
R.S. 26:491

Local taxes authorized on beverages are exclusive ACTIVE

No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.

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JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1983, No. 41, §1, eff. June 17, 1983
  • amendment Acts 1987, No. 696, §1

Section navigation

Cite R.S. 26:491

Bluebook
La. Rev. Stat. Ann. § 26:491 (2026).
Permalink
https://theusufruct.com/rs/title-26/section-491
BibTeX
@misc{larevstat-26-491,
  title        = {La. Rev. Stat. Ann. § 26:491},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-26/section-491},
  note         = {Snapshot 2026-05-22}
}