For accurately reporting and timely remitting the taxes due under the provisions of R.S. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the amount of the tax otherwise due.
La. R.S. 26:345
Discount on taxes 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).
Acts 1987, No. 696, §1; Acts 2002, No. 14, §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.