{
  "urn": "urn:us-la:rs:26:491",
  "title_number": "26",
  "section_number": "491",
  "citation": "R.S. 26:491",
  "heading": "Local taxes authorized on beverages are exclusive",
  "text": "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.",
  "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": "VI",
      "name": "LOCAL TAXATION AND REGULATION"
    }
  ],
  "breadcrumb": "Title 26 › Chapter 2 › Part VI",
  "acts_citations": [
    {
      "act_year": 1983,
      "act_number": 41,
      "section": 1,
      "effective_date": "1983-06-17",
      "effective_date_raw": "June 17, 1983",
      "role": "enactment"
    },
    {
      "act_year": 1987,
      "act_number": 696,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84761",
  "website_law_id": 84761,
  "scrape_timestamp": "2026-05-22T22:16:16Z",
  "source_html_hash": "sha256:0dd6700a6f49646bf5950827dab1f2284a764dee59d7b51693fa36839419fc25",
  "schema_version": "1.0.0"
}