There is a newer version of the Louisiana Laws
2011 Louisiana Laws
Revised Statutes
TITLE 26 — Liquors-alcoholic beverages
RS 26:352 — Donated beverages of high alcoholic content taxable
LA Rev Stat § 26:352 What's This?
§352. Donated beverages of high alcoholic content taxable
When a person gives away beverages of high alcoholic content for advertising or for any other purpose, the beverages shall be taxed.
Acts 1987, No. 696, §1.
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