The Alcoholic Beverage Control Law
Louisiana · Liquors-Alcoholic Beverages · §§ 26-1 to 26-99.1 · 176 sections
Overview
The Alcoholic Beverage Control Law governs the traffic in alcoholic beverages in Louisiana, covering both the licensing of those who deal in liquor, wine, and beer and the conduct of the trade itself. It establishes a permit system administered by a commissioner — state and local permits in several classes for retailers, package houses, restaurants, and microbreweries, with defined fees, application contents, notice requirements, and limits on issuance — and makes operating without a permit unlawful. It further regulates how beverages move and are sold, requiring distribution through wholesalers, invoices and records, and restricting exports, sales in dry areas, refilling of used containers, unfair practices, and third-party delivery, while giving the commissioner authority to withhold, suspend, or revoke permits through hearings, subject to appeal to the courts and backed by penalties.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 2 court decisions.
Most-cited authority: 284 N.W.2d 353 - Miller Brewing Co. v. State
Sections covered
- La. R.S. 26:1TITLE 26LIQUORS-ALCOHOLIC BEVERAGES
- La. R.S. 26:100By whom conducted; record; briefs
- La. R.S. 26:101Contempt at hearings; penalty
- La. R.S. 26:102Procedure when permittee or applicant fails to appear at hearing; continuances
- La. R.S. 26:103Basis for determination by commissioner to suspend or to revoke permit
- La. R.S. 26:104Costs of hearings
- La. R.S. 26:105Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
- La. R.S. 26:106Appeals to courts
- La. R.S. 26:107Summary proceedings on appeal
- La. R.S. 26:108Interference by courts prohibited
- La. R.S. 26:141Export of beverages controlled by commissioner
- La. R.S. 26:142Distribution through wholesalers only
- La. R.S. 26:143Invoices and records of dealers
- La. R.S. 26:144False invoice or bill of sale prohibited
- La. R.S. 26:145Refusal to allow inspection
- La. R.S. 26:146Regulation of traffic in wines
- La. R.S. 26:147Sale or keeping for sale in dry area; penalty
- La. R.S. 26:148Form of payment; timely payment; penalty for violation
- La. R.S. 26:149Refilling used containers prohibited; exception
- La. R.S. 26:150Unfair practices
- La. R.S. 26:151Permits necessary prior to purchase of alcoholic beverages
- La. R.S. 26:152Forms for default notices and delinquent lists; rules for filing and publication
- La. R.S. 26:153Delivery of alcoholic beverages; certain retailers; third parties; requirements; limitations
- La. R.S. 26:171General penalty
- La. R.S. 26:2Definitions
- La. R.S. 26:241Definitions
- La. R.S. 26:242Self-distribution
- La. R.S. 26:243Transfer
- La. R.S. 26:271Permits required; fees
- La. R.S. 26:271.1Microbrewery; retail sales on or off premises
- La. R.S. 26:271.2Class A permit; definitions
- La. R.S. 26:271.3Class C Permit; definitions
- La. R.S. 26:271.4Package House-Class B Permit
- La. R.S. 26:272Restaurant "R" permit; application; fees
- La. R.S. 26:273Limitations on the issuance of state permits; exceptions
- La. R.S. 26:274Local permits
- La. R.S. 26:275Operation without permit prohibited
- La. R.S. 26:276Personal nature of permits; return of permits; necessity of display; penalties
- La. R.S. 26:277Notice of application for retail dealer's permit
- La. R.S. 26:278Contents of application for permit; commissioner power as ex officio notary
- La. R.S. 26:279Submission of applications; delay
- La. R.S. 26:280Qualifications of applicants for permits1 cite
- La. R.S. 26:281Location of business limited; exception
- La. R.S. 26:281.1Limitation on issuance of permits
- La. R.S. 26:282Misstatement or suppression of fact in application
- La. R.S. 26:283Authority of commissioner and local authorities to withhold permits
- La. R.S. 26:284Procedure for determination to issue or withhold permit
- La. R.S. 26:285Renewal of permit
- La. R.S. 26:286Acts prohibited on licensed premises; suspension or revocation of permits
- La. R.S. 26:287Additional causes for suspension or revocation of permits
- La. R.S. 26:288Withholding or denying of permits; causes
- La. R.S. 26:289Proper petitioners in action to suspend or revoke permit
- La. R.S. 26:290Procedure for suspending or revoking permit
- La. R.S. 26:291Cause necessary to withholding, suspending, or revoking of permit
- La. R.S. 26:292Revocations and suspensions not exclusive penalty
- La. R.S. 26:293Status of premises after revocation of permit
- La. R.S. 26:294Enforcement of permit requirements
- La. R.S. 26:295Notice of hearing by commissioner
- La. R.S. 26:296Place of hearing
- La. R.S. 26:296.1Participation in hearing by video conference
- La. R.S. 26:297By whom conducted; record; briefs
- La. R.S. 26:298Contempt at hearings; penalty
- La. R.S. 26:299Procedure when permittee or applicant fails to appear at hearing
- La. R.S. 26:3Exempt products
- La. R.S. 26:300Basis for determination by commissioner to suspend or to revoke permit
- La. R.S. 26:301Costs of hearings
- La. R.S. 26:302Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
- La. R.S. 26:303Appeals to courts
- La. R.S. 26:304Summary proceedings on appeal
- La. R.S. 26:305Interference by courts prohibited
- La. R.S. 26:306Sale of malt beverages in keg; tracking; forms
- La. R.S. 26:307Delivery of alcoholic beverages; certain retailers, third parties; requirements; limitations
- La. R.S. 26:308Alcoholic beverages delivery agreements; requirements; limitations
- La. R.S. 26:309Licensed manufacturers or brewers; contracted private events
- La. R.S. 26:321Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:322Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:323Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:324Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:325Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:326Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:327Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- La. R.S. 26:341Tax on beverages of high and low alcoholic content; importers of wine
- La. R.S. 26:342Tax on beverages of low alcoholic content1 cite
- La. R.S. 26:343Taxes on beverages of high alcoholic content in lieu of other state excise taxes
- La. R.S. 26:344Taxes collected from dealer
- La. R.S. 26:345Discount on taxes on beverages of low alcoholic content
- La. R.S. 26:346Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content
- La. R.S. 26:347Refunds
- La. R.S. 26:348Manufacturers or wholesalers to furnish a bond; failure
- La. R.S. 26:349Handling beverages of low alcoholic content without furnishing bond; penalty
- La. R.S. 26:350Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom
- La. R.S. 26:351Limitation on size of containers of beverages of high alcoholic content; standards of fill
- La. R.S. 26:352Donated beverages of high alcoholic content taxable
- La. R.S. 26:353Presumption of taxability of beverages of low alcoholic content
- La. R.S. 26:354Payment and reporting of taxes; discounts; rules and regulations; enforcement; forfeitures and penalties; redemption of tax stamps
- La. R.S. 26:355Invoices and records of dealers in beverages of high alcoholic content
- La. R.S. 26:356False invoices of beverages of high alcoholic content
- La. R.S. 26:357Examination of dealers' records; computation and collection of unpaid taxes
- La. R.S. 26:358Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax
- La. R.S. 26:359Distribution of alcoholic beverages through wholesalers only
- La. R.S. 26:360Report of importers of alcoholic beverages
- La. R.S. 26:361Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited
- La. R.S. 26:362Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit
- La. R.S. 26:363Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages
- La. R.S. 26:364Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and wholesalers to obtain written authority to make shipment and furnish notice of shipment; enforcement
- La. R.S. 26:365Consignee to have permit from secretary to receive imported alcoholic beverages
- La. R.S. 26:366Exported beverages not subject to tax
- La. R.S. 26:367Handling of exported beverages of high alcoholic content regulated by secretary
- La. R.S. 26:368Highway transporter required to have invoice
- La. R.S. 26:369Carriers to file report showing alcoholic beverages handled
- La. R.S. 26:370Examination of records
- La. R.S. 26:371Searches and seizures
- La. R.S. 26:372Seizure and forfeiture of beverages of high or low alcoholic content
- La. R.S. 26:373Claims to property seized by secretary
- La. R.S. 26:374Waiver of forfeiture of beverages of high alcoholic content
- La. R.S. 26:375Interference with inspection by the secretary prohibited
- La. R.S. 26:421Exempt products
- La. R.S. 26:422Exemption in favor of United States
- La. R.S. 26:423Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse
- La. R.S. 26:451Secretary to collect taxes
- La. R.S. 26:452Bond of secretary as to beverages of low alcoholic content
- La. R.S. 26:453Rules and regulations of the secretary
- La. R.S. 26:454Private counsel
- La. R.S. 26:455Collection of delinquency penalties
- La. R.S. 26:456Concealing violations or hindering enforcement of Chapter
- La. R.S. 26:457Special agents of secretary and commissioner
- La. R.S. 26:458Compromises by secretary
- La. R.S. 26:459Disposition of proceeds of taxes
- La. R.S. 26:491Local taxes authorized on beverages are exclusive
- La. R.S. 26:492Local gallonage tax on beverages of low alcoholic content
- La. R.S. 26:493Local regulatory ordinances
- La. R.S. 26:493.1Local regulatory ordinances; bar closing in certain municipalities
- La. R.S. 26:494Sale of beverages of high alcoholic content in violation of local ordinance
- La. R.S. 26:495Copies of pertinent local ordinances to be furnished commissioner
- La. R.S. 26:496Sale of alcoholic beverages in Washington Parish
- La. R.S. 26:521General penalty
- La. R.S. 26:71Permits required; fees; exception
- La. R.S. 26:71.1Class A permit; definitions
- La. R.S. 26:71.2Class C Permit; definitions
- La. R.S. 26:71.3Microdistillery; retail sales for consumption on or off premises
- La. R.S. 26:71.4Microwinery; retail sales for consumption on or off premises
- La. R.S. 26:72Permit for wine and malt beverages
- La. R.S. 26:73Restaurant "R" permit; application; fees
- La. R.S. 26:73.1Limitations on issuance of permits
- La. R.S. 26:74Local license and permit fees
- La. R.S. 26:75Operation without permit prohibited
- La. R.S. 26:76Personal nature of permits; return of permits; necessity of display; penalties
- La. R.S. 26:77Notice of application for retail dealer's permit
- La. R.S. 26:78Content of application for permit; commissioner power as ex officio notary
- La. R.S. 26:79Submission of applications; delay
- La. R.S. 26:80Qualifications of applicants for permits
- La. R.S. 26:81Location of business limited
- La. R.S. 26:81.1Limitation on issuance of permits
- La. R.S. 26:82Issuance of wholesale permit
- La. R.S. 26:82.1Self-distribution
- La. R.S. 26:83Interposed persons
- La. R.S. 26:84Misstatement or suppression of fact in application
- La. R.S. 26:85Combination of manufacturer, wholesale, and retail business prohibited; exceptions
- La. R.S. 26:85.1Repealed by Acts 2015, No. 62, §2.
- La. R.S. 26:85.2Museum permit; requirements; authorizations; circumstances
- La. R.S. 26:86Authority of commissioner and local authorities to withhold permit
- La. R.S. 26:87Procedure for determination to issue or withhold permit
- La. R.S. 26:88Renewal of permit
- La. R.S. 26:89Form of application for renewal of permit
- La. R.S. 26:90Acts prohibited on licensed premises; suspension or revocation of permits
- La. R.S. 26:90.1Licensed manufacturing distillers; contracted private events
- La. R.S. 26:91Additional causes for suspension or revocation of permits; fines
- La. R.S. 26:92Proper petitioners in action by commissioner to suspend or revoke permit
- La. R.S. 26:93Procedure for suspending or revoking permit
- La. R.S. 26:94Cause necessary to withholding, suspending, or revoking of permit
- La. R.S. 26:95Convictions by court not essential to withholding, suspending, or revoking permits
- La. R.S. 26:96Revocation and suspensions not exclusive penalty
- La. R.S. 26:97Status of premises after revocation of permit
- La. R.S. 26:98Notice of hearing by commissioner
- La. R.S. 26:99Place of hearing
- La. R.S. 26:99.1Participation in hearing by video conference
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