There is levied and imposed on all beverages of low alcoholic content handled in Louisiana an excise tax of twelve dollars and fifty cents per barrel containing not more than thirty-one gallons, and at a like rate for fractional parts of a barrel.
La. R.S. 26:342
Tax on beverages of low alcoholic content
Known as the The Alcoholic Beverage Control Law
The act spans §§ 26-1 to 26-99.1 (176 sections).
Applied in 1 court decision — leading case Miller Brewing Co. v. State (1979)
Most recently applied in Miller Brewing Co. v. State (June 1979)
Amended by Acts 1974, No. 592, §1; Acts 1979, No. 442, §1, eff
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.