For purposes of enforcing the provisions of this Chapter and the collection of the tax levied herein, it is presumed that all beverages of low alcoholic content produced or manufactured or shipped into this state are to be handled in this state and are subject to the tax levied herein. This presumption is prima facie only and subject to proof furnished the secretary.
La. R.S. 26:353
Presumption of taxability of beverages of low alcoholic content
Known as the The Alcoholic Beverage Control Law
The act spans §§ 26-1 to 26-99.1 (176 sections).
Amended by Acts 1968, No. 175, §1; Acts 1987, No. 696, §1.
Official source: Louisiana State Legislature. Reproduced from public-domain Louisiana statutes; confirm against the official source for the current text. Not legal advice.