reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:275. Operation without permit prohibited

RS 26:275 - Operation without permit prohibited
A. No person shall do any act for which a permit is required by this Chapter or by local authorities acting hereunder unless he holds the proper state and local permits. No local permit shall be necessary unless the local governing authority has adopted an ordinance requiring a local permit. Each day's conduct of business by a wholesaler or retailer without such a valid, unsuspended permit constitutes a separate violation of this Chapter. The provision relative to the doubling of penalties, contained in R.S. 26:521, does not apply to the offense prohibited in this Section.
B.(1) Notwithstanding any law to the contrary, beer, wine, or other spirits sampling for the purpose of allowing a consumer to try the taste of a product may be conducted on the premises of a Class A, Class B, Class C, or a Special Event permit holder.
(2) The commissioner shall promulgate rules and regulations for the conducting of beverage alcohol sampling, which shall allow manufacturers and wholesalers to provide and display a limited amount of point of sales materials.
Amended by Acts 1962, No. 400, §1; Acts 1987, No. 696, §1; Acts 1995, No. 1081, §1, eff. June 29, 1995; Acts 2014, No. 835, §1, eff. June 23, 2014; Acts 2016, No. 637, §1, eff. July 1, 2016.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:277. Notice of application for retail dealer's permit

RS 26:277 - Notice of application for retail dealer's permit
A. Prior to making application for a retail dealer's permit, each applicant shall insert an appropriate signed notice similar to the following in a newspaper published in the municipality in which he desires to operate his business or in the newspaper published nearest his place of business, if it is not located in a municipality in which a newspaper is published:
"I am applying for a permit to sell alcoholic beverages at retail at the following address: _________ in the Parish of _________."
B. The publication of this notice is not required of permittees seeking the renewal of their permits.
C. In addition to publishing the notice required by Subsections A and B of this Section, each new applicant shall pay a notice of intent fee in the amount of fifty dollars to the office of alcohol and tobacco control. The office will furnish a "Notice of Intent" poster to each person who pays a notice of intent fee. Except in East Baton Rouge Parish, no other local or state notice of intent fee shall be required or assessed.
D. The notice of intent poster shall display, at a minimum, the following information: "NOTICE -- I am applying to the office of alcohol and tobacco control of the state of Louisiana for a permit to sell beverages of low alcoholic content at retail at this location. Interested persons should contact the office of alcohol and tobacco control." The notice of intent poster shall also display the current address and telephone number of the office of alcohol and tobacco control.
E. Each notice of intent poster shall be posted conspicuously outside the premises for which application is to be made for no less than fifteen consecutive days prior to the filing of an application for a retailer's permit for the premises. Such display of a notice of intent poster furnished by the office of alcohol and tobacco control shall serve as the only state official public notice required. However, if the application is for premises for which a permit was in effect within the previous six months, the notice of intent poster shall be posted upon the filing of the application and remain posted for at least fifteen days thereafter.
F. The surviving spouse of a deceased licensee may, at the time of death, apply for a retail permit for the premises within one year from the date of death without complying with the requirements of this Section.
Acts 1986, No. 314, §1; Acts 1987, No. 696, §1; Acts 1993, No. 131, §1; Acts 1993, No. 169, §1; Acts 1997, No. 1370, §4, eff. Oct. 1, 1997; Acts 1999, No. 719, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:279. Submission of applications; delay

RS 26:279 - Submission of applications; delay
All applications for state permits shall be mailed or delivered to the commissioner in Baton Rouge at the state capitol, and all applications for local permits shall be mailed or delivered to the respective local authorities. An applicant shall mail or deliver his applications for state and local permits within twenty-four hours of each other. If he fails to do so, his state application may be withheld and the permits denied. Upon receipt of an application, the commissioner or the local authorities, as the case may be, shall stamp the day, month, and year received, and the commissioner shall verify that the applicant does not owe the state or the political subdivision in which the business is located any delinquent sales taxes, penalties, or interest, excluding items under formal appeal pursuant to applicable statutes. The commissioner and officers or employees specifically so authorized by the commissioner and local authorities may issue the permits immediately after proper investigation but, for a period of thirty-five days after receipt of the application, such permits shall operate on a probationary basis subject to final action on opposition to, or withholding of, the permit as hereinafter provided.
Amended by Acts 1958, No. 186, §1; Acts 1987, No. 696, §1; Acts 2011, No. 259, §1; Acts 2012, No. 34, §1; Acts 2015, No. 382, §1; Acts 2015, No. 460, §1, eff. Jan. 1, 2016; Acts 2018, No. 449, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:282. Misstatement or suppression of fact in application

RS 26:282 - Misstatement or suppression of fact in application
Any misstatement or suppression of fact in an application or accompanying affidavit is a ground for the denial, withholding or suspension of a permit in the manner provided in this Chapter.
Amended by Acts 1968, No. 174, §5; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:283. Authority of commissioner and local authorities to withhold permits

RS 26:283 - Authority of commissioner and local authorities to withhold permits
The commissioner with respect to state permits and municipal authorities or parish governing authorities with respect to local permits may withhold the issuance of permits in the manner and under the terms and conditions specified in this Chapter.
Acts 1987, No. 696, §1, Acts 1992, No. 976, §1, eff. Jan. 1, 1993; Acts 2015, No. 382, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:285. Renewal of permit

RS 26:285 - Renewal of permit
A. Except as otherwise provided by law, persons holding permits under this Chapter, whether state or local, shall file applications for renewal thereof for the ensuing year in the manner provided with the commissioner. Anyone filing his renewal application after the date set shall be charged a delinquency penalty of twenty-five percent over and above the regular fee. If a permittee fails to make his application for renewal by the end of the term, his application may be denied and the commissioner may, without notice or hearing, suspend his right to do business.
B. Any applicant who makes his application for renewal before the end of the permit period shall continue business under his old permit unless it has been suspended or revoked or the new permit withheld or denied.
C. Renewal permits may be withheld or denied on the same grounds and in the same manner as an original permit.
Amended by Acts 1968, No. 173, §1; Acts 1987, No. 696, §1; Acts 2011, No. 259, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:288. Withholding or denying of permits; causes

RS 26:288 - Withholding or denying of permits; causes
All causes enumerated in this Chapter as sufficient cause for the suspension or revocation of a permit shall also be sufficient cause for the commissioner to withhold or deny a permit.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:289. Proper petitioners in action to suspend or revoke permit

RS 26:289 - Proper petitioners in action to suspend or revoke permit
The commissioner, secretary of the Department of Revenue, municipal authorities, parish governing authorities, sheriffs, law enforcing authorities, citizens, and any trade organization consisting of brewers and distributors of beverages of low alcoholic content through its authorized representative have the right to have a permittee cited by the commissioner to show cause why his permit should not be suspended or revoked.
Amended by Acts 1950, No. 61, §1; Acts 1987, No. 696, §1; Acts 1992, No. 976, §1, eff. Jan. 1, 1993; Acts 1995, No. 805, §1, eff. June 27, 1995; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:290. Procedure for suspending or revoking permit

RS 26:290 - Procedure for suspending or revoking permit
The suspension or revocation of a permit shall be brought about in the following manner:
A. The commissioner shall have periodic investigations made of the businesses of all persons holding state permits under this Chapter. The secretary of the Department of Revenue, municipal authorities, and sheriffs shall periodically investigate the businesses of all permittees within their respective jurisdictions. When violations of provisions of this Chapter are observed which are sufficient cause for suspension or revocation of the permit, the commissioner, the secretary of the Department of Revenue, or the local authority, as the case may be, shall file an affidavit setting forth the facts and circumstances of the violations. The commissioner shall cite the permittee to appear for a hearing to show cause why his permit should not be suspended or revoked.
B. Any citizen who has for at least six months prior thereto resided in the parish where the licensed premises are located may file with the commissioner, municipal authorities, sheriffs, or parish governing authorities a sworn petition requesting that a permit be suspended or revoked. If the petition is filed with the municipal officers, sheriffs, or parish governing authorities, these officials shall immediately transmit it to the commissioner. When such a petition is received by the commissioner, he shall hold a hearing on the petition.
C. Any trade organization consisting of brewers and distributors of beverages of low alcoholic content, through its authorized representative, may file with the commissioner, municipal authorities, sheriffs, or parish governing authorities a sworn petition requesting that a permit be suspended or revoked. If the petition is filed with the municipal officers, sheriffs, or parish governing authorities, these officials shall immediately transmit it to the commissioner. When such a petition is received by the commissioner, he shall hold a hearing on the petition.
D. No such petition shall be considered by the commissioner unless sworn to by the petitioner in an affidavit which also affirms that the petitioner, together with witnesses, if any, will appear at the hearing to establish the allegations of the petition and unless the petition sets forth facts constituting a cause or causes enumerated in or authorized by this Chapter for the suspension or revocation of a permit.
E. In accordance with the provisions of R.S. 49:977.3(C), the commissioner may order a summary suspension of a permit.
Amended by Acts 1950, No. 61, §1; Acts 1987, No. 696, §1; Acts 1992, No. 976, §1, eff. Jan. 1, 1993; Acts 1997, No. 658, §2; Acts 2011, No. 211, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:291. Cause necessary to withholding, suspending, or revoking of permit

RS 26:291 - Cause necessary to withholding, suspending, or revoking of permit
No permit shall be withheld, suspended, or revoked except for causes specified in this Chapter. If a person holds more than one permit and any one of them is suspended or revoked, the commissioner may suspend or revoke all of his permits.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:292. Revocations and suspensions not exclusive penalty

RS 26:292 - Revocations and suspensions not exclusive penalty
A. Notwithstanding any other provision of this Chapter to the contrary, the commissioner may, in lieu of or in addition to revocation or suspension of a permit issued under the authority of this Chapter, impose the following schedule of fines to be paid into the state treasury for:
(1) The first offense, not less than $50 but not more than $500.
(2) The second offense, which occurs within three years of first offense, not less than $250 but not more than $1,000; and
(3) The third offense, which occurs within three years of the first offense, not less than $500 but not more than $2,500.
B. The fines imposed upon any permittee or the revocation or suspension of a permit is in addition to and is not in lieu of or a limitation upon any other penalty imposed by law and not contained in this Chapter.
Amended by Acts 1979, No. 517, §2; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:293. Status of premises after revocation of permit

RS 26:293 - Status of premises after revocation of permit
When a permit is revoked for any legal cause, the commissioner may, at the same time, order that no state or local permit shall be issued covering the same premises until one year after the date of revocation.
Amended by Acts 1962, No. 247, §1; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:294. Enforcement of permit requirements

RS 26:294 - Enforcement of permit requirements
Municipal authorities and parish governing authorities, within their respective jurisdictions, shall enforce the provisions of this Chapter with respect to the qualifications of applicants for local permits. The commissioner shall enforce the provisions of this Chapter with respect to the qualifications of applicants for state permits. The commissioner, municipal officers, and sheriffs shall enforce the provisions of this Chapter with respect to the operation of retail permittees.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:295. Notice of hearing by commissioner

RS 26:295 - Notice of hearing by commissioner
Whenever the commissioner is to hold a hearing pursuant to the provisions of this Part, he shall issue a written summons or notice thereof to the applicant or permittee, directing him to show cause why his application should not be refused or why his permit should not be suspended or revoked. The notice or summons shall state the time, place, and hour of the hearing, which shall be not less than ten nor more than thirty calendar days from the date of the notice. The notice or summons shall enumerate the cause or causes alleged for refusing the application or for suspending or revoking the permit. When a petition has been filed opposing the issuance of the permit or asking for its suspension or revocation, a copy of the petition shall accompany the notice or summons. All notices or summonses shall be either delivered to the applicant or permittee in person or sent by certified mail to the applicant or permittee and directed to him at the mailing address as given in his last application for the permit. When so addressed and mailed, notices or summonses shall be conclusively presumed to have been received by the applicant or permittee.
Acts 1988, No. 845, §1; Acts 2014, No. 69, §1, eff. May 16, 2014.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:296. Place of hearing

RS 26:296 - Place of hearing
Hearings by the commissioner shall, at the discretion of the commissioner, be held either at the state capital or in the parish in which the licensed premises in question are located.
Amended by Acts 1962, No. 246, §1; Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:296.1. Participation in hearing by video conference

RS 26:296.1 - Participation in hearing by video conference
To the extent practicable, the commissioner may authorize the use of teleconference, video link, or other visual remote communications technology for the conducting of any hearing as authorized by this Chapter. Prior to utilizing such technology, the commissioner shall adopt rules pursuant to the provisions of the Administrative Procedure Act to provide for the methods and requirements of utilizing teleconference, video link, or other visual remote communications technology for conducting any hearings authorized by the provisions of this Chapter.
Acts 2011, No. 86, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:297. By whom conducted; record; briefs

RS 26:297 - By whom conducted; record; briefs
Hearings by the commissioner pursuant to this Part may be held by the commissioner or by any person designated by the commissioner. If the hearing is to be held by a person designated by the commissioner, that person shall take an oath for the faithful performance of his duties. The oath may be administered by anyone qualified by law to administer oaths in this state. The commissioner or the person designated to hold the hearing may administer oaths, issue subpoenas for the attendance of witnesses and the production of papers, books, accounts, and documents, and examine witnesses and receive testimony at the hearing. Whenever a hearing is conducted by a person designated by the commissioner to hold the hearing, the testimony received shall be reduced to writing and a transcript thereof, together with all documentary evidence, if any, and all written arguments or briefs submitted, shall be made and certified by the hearing examiner to the commissioner for his consideration and decision.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:298. Contempt at hearings; penalty

RS 26:298 - Contempt at hearings; penalty
If any person fails to comply with a subpoena issued by the commissioner or by any duly authorized person holding the hearing or if a witness refuses to testify in any matter regarding which he may be lawfully interrogated, the person conducting the hearing shall adjudge him guilty of contempt and may fine him not more than one hundred dollars or imprison him for not more than thirty days, or both. The sheriff of the parish in which the hearing is held shall execute the judgment of contempt.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:299. Procedure when permittee or applicant fails to appear at hearing

RS 26:299 - Procedure when permittee or applicant fails to appear at hearing
If a permittee or applicant who has been notified of a hearing does not appear, the hearing may proceed without him and the commissioner shall consider and dispose of the case.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:300. Basis for determination by commissioner to suspend or to revoke permit

RS 26:300 - Basis for determination by commissioner to suspend or to revoke permit
In determining cases involving the suspension or revocation of permits, if the commissioner finds that the permittee has not previously violated any of the provisions of this Chapter or has not had a permit previously suspended or revoked and if it satisfactorily appears that there are reasonable grounds to expect that the permittee will not again violate any of the provisions of this Chapter, the commissioner may suspend the permit for such time as he thinks proper. If the permittee has previously had his permit suspended or revoked or if the violations are of a very aggravated and serious nature, the commissioner shall order the permit or permits revoked and the commissioner and the local authorities shall execute its order.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:301. Costs of hearings

RS 26:301 - Costs of hearings
In hearings of the commissioner which finally result in withholding the issuance of a permit or in suspending or revoking a permit, the commissioner shall assess the costs of the hearing to the applicant or permittee. This assessment has the same force and effect as a judgment for costs of a district court in the trial of a civil case and shall be collected in the same manner.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:302. Decisions to withhold, suspend, or revoke permits final unless appealed and reversed

RS 26:302 - Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
Decisions of the commissioner in withholding, suspending, or revoking permits and of the local authorities in withholding permits are final and binding on all parties unless appealed in the manner provided in R.S. 26:303 and finally reversed by the courts.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:303. Appeals to courts

RS 26:303 - Appeals to courts
A. Any party aggrieved by a decision of the commissioner to withhold, suspend, or revoke a permit or of the local authorities to withhold a permit may, within ten days of the notification of the decision, take a devolutive appeal to the district court having jurisdiction of the applicant's or permittee's place of business, proposed or actual, as the case may be. Such appeals shall be granted by the clerk of court on written petition together with a bond for costs. The appeals shall be tried de novo. Either party may amend and supplement his pleadings and additional witnesses may be called and heard.
B. Within ten calendar days of the signing of the judgment by the district court in any such appeal cases, any aggrieved party may devolutively appeal the judgment to the appellate court of proper jurisdiction. These appeals shall be perfected in the manner provided for in civil cases but shall be devolutive in their nature and effect.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:304. Summary proceedings on appeal

RS 26:304 - Summary proceedings on appeal
All proceedings in the district and appellate courts arising under this Part are civil in nature and shall be heard summarily by the court, without a jury, shall take precedence over other civil cases, and shall be tried in chambers or in open court, and in or out of term.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:305. Interference by courts prohibited

RS 26:305 - Interference by courts prohibited
In cases involving the withholding, suspending, or revoking of a permit under the provisions of this Part, the courts of this state have no jurisdiction to interfere in any manner or to issue restraining orders and writs of injunction restraining the commissioner, the local authorities, or the commissioner from proceeding under the provisions of this Part. The action of the commissioner or the local authorities in such cases shall not be enjoined or superseded by any court nor suspended or stayed during the pendency of appeals to the courts.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:306. Sale of malt beverages in keg; tracking; forms

RS 26:306 - Sale of malt beverages in keg; tracking; forms
A. As used in this Section, "keg" means any container of malt beverage having a liquid capacity of four or more gallons.
B. Every keg of malt beverage sold for consumption off the premises of the retail dealer shall be marked with a unique identification number.
C. The retail dealer shall maintain the following information on every keg sold for consumption off its premises on forms provided by the office of alcohol and tobacco control:
(1) The name, address, and telephone number of the purchaser.
(2) The number of a photo identification card issued to the purchaser by a local, state, or federal government agency.
(3) The identification number of the keg.
(4) The date and time of purchase.
(5) The manner in which the deposit was paid (if applicable), and the date of return.
(6) The name of the retail dealer selling the keg.
(7) A declaration signed by the retail purchaser which shall be as follows:
"I, ______________________, am of legal age to purchase and possess this keg of alcoholic beverage identified above and will not knowingly allow any person under the age of 21 years to illegally consume this beverage. I will not obliterate or allow to be removed the identification number required on this keg.
_______________________
Signature of Purchaser"
D. Prior to the sale of any malt beverage in a keg for consumption off premises, the retail dealer or his employee or agent shall:
(1) Require the purchaser to provide a photo identification card issued to the purchaser by a local, state or federal government agency.
(2) Fill out all the information required in Subsection C of this Section on the form provided by the office of alcohol and tobacco control.
(3) Require the purchaser to sign the declaration as required in Paragraph (C)(7) of this Section.
(4) Provide one copy of the completed form to the purchaser and maintain one copy in his records for not less than six months after the date the keg is returned to the retail dealer.
E. The retail dealer, his employee or agent shall record the date the keg is returned by the purchaser on the form provided by the office of alcohol and tobacco control in the Department of Revenue.
F. The regulation of keg registration is preempted by this Section. The governing authority of a political subdivision of the state shall not adopt any ordinance in any way affecting the registration of a keg or the payment of a fee related to the registration of a keg.
G. The commissioner of the office of alcohol and tobacco control shall adopt such rules and regulations as are necessary to implement the provisions of this Section.
Acts 2003, No. 191, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:309. Licensed manufacturers or brewers; contracted private events

RS 26:309 - Licensed manufacturers or brewers; contracted private events
A. Notwithstanding any provision of law to the contrary, a manufacturer or brewer as defined in R.S. 26:241 may lease its facility to a person not licensed pursuant to this Chapter for no more than twelve contracted private events per year during which food and alcoholic beverages not produced at that licensed facility may be served to guests of the contracted private event by a caterer holding a permit issued pursuant to this Title if a copy of the lease is provided to the commissioner at least ten days prior to the event.
B. The manufacturer or brewer may charge a reasonable rental fee to the person not licensed pursuant to this Chapter for the contracted private event.
C. The manufacturer or brewer may serve to guests beer manufactured at that licensed facility. The brewer shall not charge the person not licensed pursuant to this Chapter more than its standard prices for such products.
Acts 2022, No. 570, §1, eff. June 17, 2022.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:341. Tax on beverages of high and low alcoholic content; importers of wine

RS 26:341 - Tax on beverages of high and low alcoholic content; importers of wine
A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana:
(1) Liquors; at the rate of eighty cents per liter.
(2) Sparkling wines; fifty-five cents per liter.
(3) Still wines:
(a) Of an alcoholic content of not more than fourteen percent by volume--at the rate of twenty cents per liter.
(b) Of an alcoholic content of more than fourteen percent by volume but no more than twenty-four percent by volume--at the rate of thirty-five cents per liter.
(c) Of an alcoholic content of more than twenty-four percent by volume--at the rate of fifty-five cents per liter.
(4) Malt beverages; at the rate of twelve dollars and fifty cents per barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.
(5) Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
B. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
Amended by Acts 1956, No. 152, §1; Acts 1970, No. 272, §1; Acts 1978, No. 441, §2, eff. Jan. 1, 1979; Acts 1987, No. 696, §1; Acts 1990, No. 736, §1; Acts 1998, No. 71, §1, eff. June 25, 1998; Acts 2006, No. 808, §2, eff. June 30, 2006; Acts 2016, 1st Ex. Sess., No. 13, §1, eff. April 1, 2016; Acts 2017, No. 212, §1, eff. June 14, 2017.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:342. Tax on beverages of low alcoholic content

RS 26:342 - Tax on beverages of low alcoholic content
There is levied and imposed on all beverages of low alcoholic content handled in Louisiana an excise tax of twelve dollars and fifty cents per barrel containing not more than thirty-one gallons, and at a like rate for fractional parts of a barrel.
Amended by Acts 1974, No. 592, §1; Acts 1979, No. 442, §1, eff. July 13, 1979; Acts 1987, No. 696, §1; Acts 2016, No. 13, §1, eff. April 1, 2016.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes

343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
The taxes on beverages of high alcoholic content are in lieu of and exclusive of all other such state excise or license taxes.
Acts 1987, No. 696, §1.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:344. Taxes collected from dealer

RS 26:344 - Taxes collected from dealer
Except as provided for in R.S. 26:341(B) and 359(B)(2), (C), and (D), the taxes levied by R.S. 26:341 and 342 shall be collected, as far as practicable, from the dealer who first handles the alcoholic beverages in Louisiana. If for any reason the dealer who first handled the taxable alcoholic beverages has escaped payment of the taxes, those taxes shall be collected from any person in whose hands the taxable beverages are found. In no case, however, shall there be a duplication of taxation.
Amended by Acts 1972, No. 537, §1; Acts 1987, No. 696, §1; Acts 1998, No. 71, §1, eff. June 25, 1998.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:345. Discount on taxes on beverages of low alcoholic content

RS 26:345 - Discount on taxes on beverages of low alcoholic content
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.
Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002; Acts 2016, No. 7, 1st Ex. Sess., §1, eff. April 1, 2016.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:346. Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content

RS 26:346 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:347. Refunds

RS 26:347 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:349. Handling beverages of low alcoholic content without furnishing bond; penalty

RS 26:349 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:350. Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom

RS 26:350 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:352. Donated alcoholic beverages of high and low alcoholic content taxable

RS 26:352 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:353. Presumption of taxability of beverages of low alcoholic content

RS 26:353 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:355. Invoices and records of dealers in beverages of high alcoholic content

RS 26:355 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:356. False invoices of beverages of high alcoholic content

RS 26:356 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:357. Examination of dealers' records; computation and collection of unpaid taxes

RS 26:357 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:358. Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax

RS 26:358 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:360. Report of importers of alcoholic beverages

RS 26:360 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:361. Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited

RS 26:361 - 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.
2023 Louisiana Laws › Revised Statutes › Title 26 - Liquors-Alcoholic Beverages › §26:362. Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit

RS 26:362 - 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.