reglab/housing_qa huggingface dataset:
LA Rev Stat § 26:367 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§367. Handling of exported beverages of high alcoholic content regulated by secretary

RS 367 - Handling of exported beverages of high alcoholic content regulated by secretary  A. In order to secure to the state the tax levied under the provisions of this Chapter, the handling of beverages of high alcoholic content for transportation beyond the borders of the state shall be in accordance with rules and regulations of the secretary, the United States Bureau of Alcoholic Beverages, and the United States Customs Office.  B. The secretary may promulgate and publish rules and regulations with respect to the handling and transportation of such beverages for delivery beyond the borders of the state. This authority includes requiring any information in the form of reports and statements that may be required to establish that the beverage of high alcoholic content in question was transported beyond the borders of the state; the designation of the method of transportation; the establishment of a system of permits before permitting sales for delivery beyond the borders of this state; and the fixing of the amount to be transported beyond the state's borders in one shipment, except that this amount cannot be fixed at less than fifteen standard gallons when a mode of transportation other than common carrier is designated.  C. The failure to comply with these rules and regulations of the secretary is cause for the revocation of the permit of the dealer violating them and subjects him to the payment of a specific penalty, in addition to other penalties provided in this Chapter in an amount equal to twice the amount of tax that would have been due if the sale of the beverages had been made for consumption in Louisiana.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:368 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§368. Highway transporter required to have invoice

RS 368 - Highway transporter required to have invoice  A. Any person using the public highways of Louisiana in hauling, transporting, and delivering into or within the state any alcoholic beverage shall have in his possession, during the entire time he is so engaged in hauling or transporting the alcoholic beverages, an invoice or bill of sale showing the true name and address of the seller and of the buyer and the number of gallons or fraction thereof carried.  B. The person so engaged in hauling or transporting the alcoholic beverages shall, at the request of any person authorized by law to inquire into or investigate such matters, produce and offer for inspection the invoice or bill of sale. If he fails to produce the invoice or bill of sale, or if, when produced, the document fails to disclose the required information, there is prima facie evidence of a violation of this Chapter and the person is subject to prosecution therefor.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:369 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§369. Carriers to file report showing alcoholic beverages handled

RS 369 - Carriers to file report showing alcoholic beverages handled  All common or contract carriers doing business or making deliveries within the state shall file with the secretary monthly, on or before the fifteenth day of the month following the period covered by the statement, reports showing in detail the number of gallons of alcoholic beverages shipped or delivered by them at points of ultimate destination, or otherwise, whether in car lots or otherwise, with the date of the delivery and by whom and to whom shipped and delivered.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:370 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§370. Examination of records

RS 370 - Examination of records  The secretary may examine, at all reasonable hours, the books, records, and other documents of all manufacturers, distillers, permittees, dealers, transportation companies, agencies, or firms shipping alcoholic beverages into or handling alcoholic beverages in this state. If a manufacturer, distiller, permittee, dealer, transportation company, agency, or firm refuses to permit this examination by the secretary, the secretary may proceed by rule, in or out of term, in open court or in chambers, in any court in the parish where the refusal occurred, requiring the person refusing to show cause why the secretary should not be permitted to examine its books, records and documents. Refusal by a manufacturer, distiller, permittee, dealer, transportation company, agency, or firm to allow the secretary access to its books, records, and documents shall render any alcoholic beverages within this state owned by or in the possession of or in the control of such person or his employer or agent subject to seizure, forfeiture, and sale as provided in this Chapter.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:373 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§373. Claims to property seized by secretary

RS 373 - Claims to property seized by secretary Any person who claims ownership of any property seized under the provisions of this Chapter relating to beverages of high alcoholic content or claims to be entitled to any privilege existing thereon prior to the date of seizure and who did not in any respect participate in the violation of this Chapter which resulted in the seizure may file a signed statement with the secretary that he did not in any way participate in the violation of this Chapter. Thereafter, upon his furnishing to the secretary bond with security in a sum not less than double the appraised value of the goods seized but never less than fifty dollars, the property may be released by the secretary and delivered to him. The bond shall be conditioned to pay the secretary the appraised value of the goods and all costs, if the claimant does not prosecute his claim to successful judgment. If it is not practical to make service upon the claimant to the seized property or if the claimant is a non-resident, the procedure outlined in R.S. 26:372 for the appointment of an attorney to represent an owner may be used in order that the issue may be presented to a court and the claimant afforded a fair opportunity to be heard. If bond has been furnished by the claimant and the property released to him, the judgment of the court, if the contention of the secretary is sustained, shall be directed against both the claimant and the surety on the bond and shall include all costs from the beginning of the seizure up to the final disposition of the case. Acts 1987, No. 696, §1; Acts 2001, No. 1032, §10.
LA Rev Stat § 26:374 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§374. Waiver of forfeiture of beverages of high alcoholic content

RS 374 - Waiver of forfeiture of beverages of high alcoholic content  The secretary may waive any proceedings for the forfeiture of beverages of high alcoholic content or any part thereof, if he finds that the violation of the law for which the goods were seized was unintentional or without intention to defraud the state of its revenue. However, the offender shall first pay double the amount of tax to which the seized beverages are subject.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:375 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§375. Interference with inspection by the secretary prohibited

RS 375 - Interference with inspection by the secretary prohibited  No person shall refuse to allow, on demand, the secretary or his agent to make a full inspection of any place of business where beverages of high alcoholic content are kept or sold, nor shall any person refuse to allow, on demand, the secretary or his agent to audit the books and records of any business dealing in alcoholic beverages, nor shall any person in any way hinder or prevent such inspection or audit.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:421 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§421. Exempt products

RS 421 - Exempt products  A. The provisions of this Chapter do not apply to the sale of:  (1) Patent, antiseptic, and toilet preparations.  (2) Flavoring extracts, syrups, and food products.  (3) Scientific, chemical, mechanical, and industrial products.  B. Nor does this Chapter apply to the manufacture or sale of alcohol which is for industrial use or purposes, which is not manufactured or sold for beverage purposes, and which is so denatured as to be unfit for human consumption.  C. No one shall knowingly sell any of the above exempt products for beverage purposes or under circumstances from which he may reasonably deduce the intention of the purchaser to use them for beverage purposes.  D. The provisions of this Chapter do apply to alcohol and alcoholic spirits, including distilled or rectified alcoholic spirits, which are used or may be used in the preparation of any proprietary, medicinal, or pharmaceutical preparation. Therefore, such alcohol and alcoholic spirits are subject to the tax levied in this Chapter. Any person who uses such alcohol or alcoholic spirits in the preparation of proprietary, medicinal, or pharmaceutical preparations and who has paid the tax on them, may obtain a refund of the amount of tax paid upon furnishing proof satisfactory to the secretary that they were so used. Refunds shall be made under rules and regulations promulgated by the secretary.  E. No tax levied in this Chapter applies to or is imposed upon any priest, minister, rabbi, or other clergyman possessing or using wines for religious or sacramental purposes in the regular course of his religious duties. No regulatory provision contained in this Chapter affects or in any way applies to such wines. Any tax collected on such wines shall be refunded by the secretary to those persons.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:422 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§422. Exemption in favor of United States

RS 422 - Exemption in favor of United States  The taxes levied in this Chapter shall apply to sales to the United States or any agency or department thereof except any sales in which the imposition of the tax is prohibited by any federal law. When any tax is paid by the United States, or any agency or department thereof, which imposition of such tax is prohibited by federal law, it shall be refunded by the secretary upon proper showing and authentic proof satisfactory to him that the purchase was bona fide and the tax was paid. This refund shall be paid from the funds in the hands of the secretary which have been collected under this Chapter and not paid over to the state treasurer.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:423 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§423. Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse

RS 423 - Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse  A. Alcohol produced at any industrial alcohol plant or stored in any bonded warehouse may, under regulations, be withdrawn tax-free as provided by law, from the plant or warehouse for transfer to any denaturing plant for denaturation; or may under regulations, be removed before or after denaturing from the plant or warehouse for any lawful tax-free purpose.  B. Alcohol may be withdrawn, under regulations, from any industrial plant or bonded warehouse, tax-free by the United States or any governmental agency thereof, by the several states and territories or any municipal subdivision thereof, by the District of Columbia, or for the use of any university or college of learning or laboratory exclusively in scientific research, or for use in any hospital or sanitarium.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:451 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§451. Secretary to collect taxes

RS 451 - Secretary to collect taxes  The secretary shall collect, supervise, and enforce the collection of all taxes, penalties, and interest that may be due under the provisions of this Chapter. To that end, he is vested with all the power and authority conferred by this Chapter.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:452 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§452. Bond of secretary as to beverages of low alcoholic content

RS 452 - Bond of secretary as to beverages of low alcoholic content  The secretary shall give bond in favor of the governor for ten thousand dollars, conditioned on the faithful performance of his duties under this Chapter pertaining to beverages of low alcoholic content. The premium on this bond shall be paid out of the appropriation made for expenses of his office. The bond shall be approved by the governor and shall be filed in the office of the legislative auditor.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:453 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§453. Rules and regulations of the secretary

RS 453 - Rules and regulations of the secretary  A. The secretary may make and publish reasonable rules and regulations for the enforcement of the provisions of this Chapter and the collection of revenues hereunder. He may not alter, amend, enlarge, or restrict the provisions of this Chapter by such rules or otherwise.  B. A violation of any such rules or regulations pertaining to beverages of high alcoholic content constitutes a violation of this Chapter. Acts 1987, No. 696, §1.
LA Rev Stat § 26:454 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§454. Private counsel

RS 454 - Private counsel  The secretary and commissioner may employ private counsel to represent them in any proceedings under this Chapter, either for specific cases or by the year.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:455 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§455. Collection of delinquency penalties

RS 455 - Collection of delinquency penalties  All money penalties, other than criminal penalties, imposed by this Chapter are payable to the secretary and shall be collected, remitted, and credited, as if they were part of the tax imposed.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:456 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§456. Concealing violations or hindering enforcement of Chapter

RS 456 - Concealing violations or hindering enforcement of Chapter  No person shall use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the secretary or any agent of the secretary in the enforcement of this Chapter or do any other act tending to defraud the state of its revenue.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:457 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§457. Special agents of secretary and commissioner

RS 457 - Special agents of secretary and commissioner  The secretary and commissioner shall commission agents in their departments to carry out the provisions of this Chapter and shall provide them with appropriate credentials and badges of authority. These agents have the powers of peace officers in the performance of their duties.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:458 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§458. Compromises by secretary

RS 458 - Compromises by secretary  The secretary may compromise in any civil case involving beverages of high alcoholic content and arising under this Chapter and any collections made by him on the compromise shall be handled in the same manner as his collections of taxes imposed on such beverages under the provisions of this Chapter. The secretary shall keep a complete record of the transaction involved in a compromise on file in his office.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:459 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§459. Disposition of proceeds of taxes

RS 459 - Disposition of proceeds of taxes  A. The secretary shall, within the first ten days of each calendar month after the receipt of the taxes from the taxpayer forward the amount collected by him during the preceding calendar month to the state treasurer. The taxes collected on beverages of low alcoholic content shall be paid to the treasurer.  B. The taxes collected on beverages of high alcoholic content, including sparkling wines and still wines, pursuant to R.S. 26:341, shall be paid to the state treasurer.  C. There is hereby dedicated to the city of New Orleans the sum of $700,000 per year.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:491 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§491. Local taxes authorized on beverages are exclusive

RS 491 - Local taxes authorized on beverages are exclusive  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.  Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.
LA Rev Stat § 26:492 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§492. Local gallonage tax on beverages of low alcoholic content

RS 492 - Local gallonage tax on beverages of low alcoholic content  A. Any parish or municipality, through its local governing body, may impose a tax on beverages of low alcoholic content of not more than one dollar and fifty cents per standard barrel of thirty-one gallons. The tax shall be based on the amount of these beverages sold and consumed within the parish or municipality. Parishes and municipalities imposing this tax shall furnish the secretary a certified copy of the ordinance levying it. The secretary shall collect the tax in the same manner as he collects the state tax and shall make such additional rules as are necessary. He shall remit, each quarter, the amount of tax collected less the cost of collection, to the parishes and municipalities levying the tax. If the failure to pay the tax when due is explained to the satisfaction of the secretary, he may remit or waive payment of the whole or any part of any penalty due under the provisions of this Chapter. B. All records, tax returns, and other information pertaining to the collection of parish and municipal taxes and the amount of such taxes collected in each parish and municipality by each wholesale dealer shall be made available to any parish or municipal governing authority and trade organization consisting of beer wholesale dealers licensed by the state. C. For accurately reporting and timely remitting the taxes due under the provisions of this Section, all taxpayers shall be allowed a discount of two percent of the amount of the tax otherwise due. D. Parishes and municipalities are prohibited from imposing any local tax on beverages of high or low alcohol content other than those imposed herein. Amended by Acts 1960, No. 443, §1; Acts 1970, No. 272, §4; Acts 1986, No. 376, §1; Acts 1987, No. 696, §1; Acts 2014, No. 329, §1, eff. July 1, 2014.
LA Rev Stat § 26:493 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§493. Local regulatory ordinances

RS 493 - Local regulatory ordinances  Except as limited by the provisions of this Chapter the various subdivisions of the state may regulate but not prohibit, except by referendum vote as provided by Chapter 3 of this Title or by legally authorized zoning laws of municipalities, the business of wholesaling, retailing, and dealing in alcoholic beverages. No parish or municipality shall, in the exercise of its police power, regulate the business of selling such beverages more than is necessary for the protection of the public health, morals, safety, and peace. Local subdivisions, in adopting these regulatory ordinances, may provide, in addition to the ordinary penalties authorized by law for their violation, provisions which subject the permittee to having his permit suspended or revoked in the manner provided by law for the suspension or revocation of permits.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:493.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§493.1. Local regulatory ordinances; bar closing in certain municipalities

RS 493.1 - Local regulatory ordinances; bar closing in certain municipalities In addition to the provisions of R.S. 26:493 the governing authority of any municipality within a parish with a population between fifty-three thousand and sixty thousand persons according to the most recent federal decennial census may enact ordinances to regulate the closing times of bars located within the municipality, subject to approval by a majority of the qualified electors of the municipality voting at an election held for the purpose. Acts 1992, No. 1012, §1; Acts 2001, No. 728, §1, eff. June 25, 2001; Acts 2011, 1st Ex. Sess., No. 31, §1.
LA Rev Stat § 26:494 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§494. Sale of beverages of high alcoholic content in violation of local ordinance

RS 494 - Sale of beverages of high alcoholic content in violation of local ordinance  No person shall sell any beverages of high alcoholic content in violation of any lawful ordinance or regulation adopted by authority of this Part by any parish or municipality.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:495 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§495. Copies of pertinent local ordinances to be furnished commissioner

RS 495 - Copies of pertinent local ordinances to be furnished commissioner  The governing authority of each parish or municipality adopting, under the authority of this Chapter ordinances pertaining to alcoholic beverages shall furnish, in each instance, a certified copy thereof to the commissioner.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:521 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§521. General penalty

RS 521 - General penalty  Except where a different criminal penalty is specifically provided in this Chapter, whoever violates any provision of this Chapter shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days nor more than six months, or both. Acts 1987, No. 696, §1.
LA Rev Stat § 26:581 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§581. Definitions

RS 581 - Definitions For purposes of this Chapter, the following words have the following meanings: (1) "Alcoholic beverages", "beverages of low alcoholic content", and "beverages of high alcoholic content" have the meanings ascribed to them in R.S. 26:241. (2) "Election district" means a district from which a parochial officer is elected but "election district" does not include a district located entirely within an incorporated municipality. Acts 1987, No. 696, §1; Acts 1990, No. 10, § 1, eff. Jan. 1, 1991; Acts 1997, No. 330, §1.