reglab/housing_qa huggingface dataset:
LA Rev Stat § 26:346 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§346. Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content

RS 346 - Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content A. Every wholesale dealer handling beverages of low alcoholic content in Louisiana upon which the tax has not been previously paid shall, within twenty days after the expiration of each calendar month, provide the secretary a signed statement, under oath, of the total amount of such beverages handled and the total amount sold during the preceding calendar month and shall pay the taxes due thereon. This statement shall be made on forms prescribed and furnished by the secretary and shall show such other information as the secretary may require so that the taxes levied in R.S. 26:342 can be reported and computed. B. Every wholesale dealer handling beverages of low alcoholic content in Louisiana shall provide, within twenty days after the expiration of each calendar month, a statement, on a form provided for this purpose by the secretary, showing the amount of beverages of low alcoholic content sold during the preceding month according to brand, packaging, and size of container. Such information shall be made available by the secretary to any municipal or parish governing authority, or trade organization consisting of wholesale dealers licensed by the state. Amended by Acts 1982, No. 72, §1; Acts 1987, No. 696, §1; Acts 2001, No. 1032, §10.
LA Rev Stat § 26:347 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§347. Refunds

RS 347 - Refunds  The secretary may make refunds or allow a tax credit to wholesale dealers on account of taxes paid on beverages of high and low alcoholic content which, being damaged and unfit for sale, are destroyed by the dealer or returned to the manufacturer or jobber. No refund or credit shall be allowed for breakage. Amended by Acts 1964, No. 384, §1; Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002.
LA Rev Stat § 26:349 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§349. Handling beverages of low alcoholic content without furnishing bond; penalty

RS 349 - Handling beverages of low alcoholic content without furnishing bond; penalty  No person shall import for handling in this state or handle herein any beverages of low alcoholic content without having furnished a bond as provided in R.S. 26:348. Whoever violates this Section shall be fined not more than one thousand dollars or imprisoned for not more than two years, or both.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:350 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§350. Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom

RS 350 - Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom  Every manufacturer or wholesaler may carry in his bonded stockroom or warehouse beverages of high alcoholic content with a taxable value not in excess of his surety bond.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:352 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§352. Donated alcoholic beverages of high and low alcoholic content taxable

RS 352 - Donated alcoholic beverages of high and low alcoholic content taxable  Any person or any dealer may donate alcoholic beverages of high and low alcoholic content to a licensed Type A special event or to an unlicensed civic, religious, or charitable organization subject to the payment of any applicable excise taxes.  Acts 1987, No. 696, §1; Acts 2014, No. 835, §1, eff. June 23, 2014; Acts 2017, No. 212, §1, eff. June 14, 2017.
LA Rev Stat § 26:353 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§353. Presumption of taxability of beverages of low alcoholic content

RS 353 - Presumption of taxability of beverages of low alcoholic content  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. Amended by Acts 1968, No. 175, §1; Acts 1987, No. 696, §1.
LA Rev Stat § 26:355 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§355. Invoices and records of dealers in beverages of high alcoholic content

RS 355 - Invoices and records of dealers in beverages of high alcoholic content A. Every manufacturer and every wholesaler of beverages of high alcoholic content shall, at the time of shipping or delivering such beverages, make a true duplicate invoice thereof, showing full and complete details of the sale or delivery of the beverages. They shall also keep a record of the manufacture or purchase of such beverages and shall hold all books, records, and memoranda pertaining to the manufacture and purchase of these beverages subject to the inspection of the secretary or his authorized representative. All records and documents required under this Subsection shall be retained for the inspection and use of the secretary or his authorized representative until the taxes to which they relate have prescribed. B. All purchases of beverages of high alcoholic content by any retail dealer shall be evidenced by an invoice from the vendor correctly showing the date of the purchase and the quantity of each article bought. Retail dealers in beverages of high alcoholic content shall keep a record of all such beverages purchased by them and shall hold all books, records, and memoranda pertaining to the purchase and sale of these beverages open to the inspection of the secretary or his agents. Retail dealers in beverages of high alcoholic content, or their agents or employees, shall produce, on demand of the secretary, all invoices of such beverages bought by them or received at their places of business within six months prior to the demand, unless he can show, by satisfactory proof, that the non-production of the invoices was due to providential or other causes beyond his control. C. In lieu of the invoices required herein for manufacturers and wholesalers of beverages of high alcoholic content, a computer-generated record may be used to show the full and complete details of the sale or delivery of the beverages. All records so generated shall be retained for the inspection and use of the secretary or his authorized representative until the taxes to which they relate have prescribed. D. In lieu of the invoices required herein for retail dealers of beverages of high alcoholic content, a computer-generated record may be used to show the date of purchase and the quantity of each article bought. All records so generated shall be held and shall be produced on demand of the secretary. Acts 1983, No. 164, §1, eff. June 24, 1983; Acts 1987, No. 696, §1; Acts 1999, No. 202, §1, eff. July 1, 1999; Acts 2001, No. 1032, §10.
LA Rev Stat § 26:356 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§356. False invoices of beverages of high alcoholic content

RS 356 - False invoices of beverages of high alcoholic content  No person shall make or use, present, or exhibit to the secretary or agent of the secretary any invoice of beverages of high alcoholic content that bears an untrue date or falsely states the nature or quantity of the goods involved.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:357 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§357. Examination of dealers' records; computation and collection of unpaid taxes

RS 357 - Examination of dealers' records; computation and collection of unpaid taxes  A. The secretary may require any person handling beverages of low alcoholic content to furnish any information necessary for the purpose of collecting the tax levied thereon. To determine whether or not the taxes levied in this Part have been paid and to aid him in their collection if they have not been paid, the secretary may examine the books, records, and files of all persons handling such beverages and may examine witnesses and conduct hearings. Specifically, the secretary shall make that examination where any person fails to make a required report of the dealer's transactions within the time and in the manner provided in this Part. If any witnesses fail or refuse to appear at the request of the secretary or if any person refuses the secretary access to the books, records, or files, the secretary shall certify the facts and the names of the persons so refusing to the district court having jurisdiction of the party. The court shall issue a summons to the party to appear before the secretary or his assistant at a place designated within the court's jurisdiction on a day fixed by the court, to be continued as the occasion requires, and give such evidence and open for inspection such books and papers as necessary to determine whether or not the return made is true and correct.  B. Whenever it appears to the secretary that a dealer has failed to make a return or has unlawfully made an untrue or incorrect return, the secretary shall compute the tax called for and correct the return, if any, and shall certify that amount as being the amount actually due and owing and shall concurrently notify the dealer of that fact. The secretary shall add to the amount due the cost of examination, this cost to be collected, remitted, and credited as if it were part of the tax imposed.  C. If the dealer does not within five days after the above notification, make a correct return and pay the full amount due, the secretary shall, in the name of the state and without deposit or advance costs, enter suit against him for the full amount due, together with such penalties and attorney's fees as are provided in this Chapter. This suit shall be by rule to show cause within five days why payment should not be made. It shall be tried by preference and may be tried out of term time and in chambers.  D. The secretary may inspect any or all books, records, and memoranda of any dealer in beverages of high alcoholic content to determine whether or not the taxes levied on those beverages by this Chapter have been paid. He shall make periodic audits of all such dealers. Collection of unpaid taxes may be made by any means provided in this Chapter, or by any other means allowed by law for the collection of taxes. Amended by Acts 1964, No. 384, §1; Acts 1987, No. 696, §1.
LA Rev Stat § 26:358 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§358. Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax

RS 358 - Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax  If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:346, he shall be subject to a penalty of five percent on the amount of the tax if the period of delinquency is ten days or less or twenty percent on the amount of the tax if the period of delinquency is greater than ten days. If an attorney is called on to assist in collection, there shall be an additional sum due equal to ten percent of both the amount of the penalties and tax due.  Amended by Acts 1968, No. 175, §2; Acts 1987, No. 696, §1.
LA Rev Stat § 26:360 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§360. Report of importers of alcoholic beverages

RS 360 - Report of importers of alcoholic beverages All persons importing alcoholic beverages from other states shall, within ten days after the close of each calendar month, report to the secretary on forms furnished by him a list of persons, with their post office addresses, from whom shipments were received and, when sold for resale, to whom sold, the dates shipped, the dates received, and the quantity of each of the classes of the beverages received. The reports shall be signed and state whether the alcoholic beverages are to be retained or used in Louisiana or exported to another state or to a foreign country. As an additional means of checking the accuracy of the reports filed, the records, books, and other documents of the persons making them, as well as those of common carriers relative to such shipments, are accessible to the collector. Acts 1987, No. 696, §1; Acts 2001, No. 1032, §10.
LA Rev Stat § 26:361 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§361. Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited

RS 361 - Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited  A. No person shall transport, carry, or move alcoholic beverages in which the tax levied in this Chapter has not been paid from point to point within this state by any means of transportation other than a common carrier. The means of transportation used in violation of this Section is subject to seizure by the secretary and to forfeiture and sale in the manner provided in this Part.  B. The provisions of this Section do not apply to duly licensed wholesale dealers and manufacturers who transport or cause to be transported beverages of high alcoholic content from the floor stock of one duly licensed wholesale dealer or manufacturer in this state to another duly licensed wholesale dealer or manufacturer in this state. The transportation of these beverages shall be accomplished strictly within the provisions of rules and regulations prescribed by the secretary.  Acts 1987, No. 696, §1.  *AS APPEARS IN ENROLLED BILL.
LA Rev Stat § 26:362 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§362. Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit

RS 362 - Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit  A. No dealer or person shall import or carry into this state any alcoholic beverages on which the tax levied by this Chapter has not been paid by any means of transportation other than a common carrier, except as provided under a permit issued by the secretary to properly licensed and bonded Louisiana wholesale alcoholic beverage dealers. Such importation without a permit renders the means of transportation used subject to seizure, forfeiture, and sale in the manner provided in this Part.  B. Properly licensed and bonded Louisiana wholesale alcoholic beverage dealers wishing to obtain an alcoholic beverage import permit to use a privately owned or operated vehicle shall apply therefor to the secretary in accordance with rules and regulations issued by the secretary; any importation of alcoholic beverages under the import permit must be in strict accordance with the conditions described upon the issuance of the permit.  C. The secretary shall promulgate rules and regulations governing the application, issuance and conditions whereby an import permit may be issued.  D. Importations of alcoholic beverages by the use of transportation other than a common carrier subjects the alcoholic beverages imported to seizure, forfeiture and sale in the manner provided in this Part.  Amended by Acts 1962, No. 177, §1; Acts 1987, No. 696, §1.
LA Rev Stat § 26:363 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§363. Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages

RS 363 - Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages  A. The secretary may demand the forfeiture and sale, in a summary proceeding, or by an action against the owner or operator, of any means of transportation used in the illegal transportation of alcoholic beverages in violation of the provisions of R.S. 26:361 and 362.  B. Where it appears by affidavit that the residence of the owner of the means of transportation is out of the state or is unknown to the secretary, the court shall appoint an attorney at law to represent the absent owner, against whom the rule shall be tried contradictorily within ten days after its filing. This affidavit may be made by the secretary or one of his assistants or by the attorney representing the secretary when it is inconvenient to obtain the affidavit from the secretary or one of his assistants. The attorney so appointed may waive service and citation of the petition or rule but shall not waive time nor any legal defense.  C. If, upon trial, it is established that the means of transportation was used to illegally transport alcoholic beverages in violation of the provisions of R.S. 26:361 or 362 the court shall render judgment accordingly, declaring the forfeiture of the means of transportation and ordering the sale thereof after ten days notice by advertisement in the official paper of the parish where the seizure is made, by the sheriff of the parish or the civil sheriff of the Parish of Orleans, as the case may be, at public auction to the highest bidder, for cash, and without appraisal.  D. Payment of the tax due on the alcoholic beverages at the moment of seizure of the means of transportation or thereafter does not prevent, abate, or defeat the forfeiture and sale of the means of transportation.  E. The court shall fix the fee of the attorney appointed by it to represent the owner of the seized property at a nominal sum. In cases involving the transportation of beverages of high alcoholic content, the fee shall not exceed ten percent of the selling price of the means of transportation sold. In cases involving the transportation of beverages of low alcoholic content, the fee shall not exceed ten percent of the total amount of taxes and penalties involved. In either case, this fee shall be taxed as costs and paid out of the proceeds of the sale of property.  F. All funds collected from the sale of property pursuant to this Section shall be paid into the state treasury and credited and disbursed as are taxes on beverages of low alcoholic content.  Acts 1987, No. 696, §1.
LA Rev Stat § 26:364 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§364. Receipt 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

RS 364 - Receipt 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  A. No person shall receive in this state any shipment of non-tax-paid alcoholic beverages for the purpose and with the intention of avoiding payment of the tax.  B. Before making shipment of any alcoholic beverages into Louisiana, the shipper shall make application to the secretary for authority to ship alcoholic beverages into the state. The application must be in written form as specified by the secretary. Approval must be written and must show the period of time for which the authority is issued and the condition of issuance. The secretary shall not authorize and approve shipments of any alcoholic beverages into Louisiana except shipments from the distiller, the producer, the owner of the commodity at the time it becomes a marketable product, the bottler, or the exclusive agent of any such distiller, producer, bottler or owner.  C. The shipper shall prepare and mail a notice of shipment to the secretary, and a copy to the Louisiana dealer, not later than the date of movement from the point of origin. The notice must show such information concerning the alcoholic beverages and the means of transportation as may be specified in regulations.  D. The secretary may establish by regulation any other procedure for reporting or identifying shipments into the state as he may deem appropriate. E. Any shipment into this state of any alcoholic beverage in violation of this Subsection shall render the entire shipment contraband, and it may be seized, forfeited, and sold as provided in this Chapter.  F. Failure by any shipper to abide by the provisions of this Subsection shall also render the shipper ineligible to ship its products into the state of Louisiana, and it shall be a violation of this Chapter for any dealer to handle the product of any person prohibited from shipping into the state. The permit of any dealer who continues to handle the product of a prohibited shipper shall be revoked.  G. Any person or company who sells liquor to any Louisiana liquor dealers shall give the same discounts as are given by them to any liquor dealers in any other state so that Louisiana liquor dealers shall pay the same prices as dealers in all other states.  Amended by Acts 1964, No. 384, §1; Acts 1973, No. 194, §1; Acts 1987, No. 696, §1.
LA Rev Stat § 26:365 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§365. Consignee to have permit from secretary to receive imported alcoholic beverages

RS 365 - Consignee to have permit from secretary to receive imported alcoholic beverages  A. Except as otherwise provided in Subsection B of this Section, no person, dealer, consignee, or other recipient, including public warehouses, shall receive or accept delivery and no carrier, or agent or employee thereof, shall deliver to the consignee or to any person for the consignee any alcoholic beverages when imported into the state until the consignee thereof has received written permission from the secretary to receive or accept delivery thereof and has surrendered this written permission to the deliverer. Any person, dealer, consignee, or other recipient, including public warehouses, who violates any provision of this Section shall be subject to the penalty or penalties provided in R.S. 26:521.  B. Any wholesale dealer that has furnished bond with the secretary under the provisions of R.S. 26:348 and has secured a wholesale permit from the commissioner, is exempt from the provisions of Subsection A of this Section.  Acts 1983, No. 289, §1, eff. Jan. 1, 1984; Acts 1987, No. 696, §1.
LA Rev Stat § 26:366 (2021)
2021 Louisiana Laws|Revised Statutes|Title 26 - Liquors-Alcoholic Beverages|§366. Exported beverages not subject to tax

RS 366 - Exported beverages not subject to tax  A. No tax is levied in this Chapter upon beverages of high alcoholic content handled within Louisiana for immediate transportation and delivery beyond the borders of the state if the handling is done in strict accordance with the rules and regulations adopted and promulgated by the secretary with reference thereto pursuant to R.S. 26:367.  B. No tax is levied in this Chapter upon beverages of low alcoholic content produced or manufactured in or imported into Louisiana for export to a licensed dealer in another state or to a foreign country. Any such beverages sold by a wholesale dealer within this state to a retail permittee herein which are later exported beyond the borders of this state are not liable for the tax levied thereon. If the tax has been collected from the permittee by the dealer at the time of shipment, the permittee may file with the dealer, monthly, a statement showing the quantity exported from the state, properly supported by bills of lading and other authentic evidence satisfactory to the secretary, and the dealer may refund the amount of the tax to the permittee and deduct that amount in making his next monthly returns to the secretary.  Acts 1987, No. 696, §1.