There is a newer version of the Louisiana Laws
2011 Louisiana Laws
Revised Statutes
TITLE 26 — Liquors-alcoholic beverages
RS 26:347 — Refunds
LA Rev Stat § 26:347 What's This?
§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.
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