2014 Louisiana Laws
Revised Statutes
TITLE 26 - Liquors-Alcoholic Beverages

• RS 26:1 - TITLE 26 LIQUORS-ALCOHOLIC BEVERAGES
• RS 26:2 - Definitions
• RS 26:3 - Exempt products
• RS 26:71 - Permits required; fees; exception
• RS 26:71.1 - Class A permit; definitions
• RS 26:71.2 - Class C Permit; definitions
• RS 26:72 - Permit for wine and malt beverages
• RS 26:73 - Restaurant "R" permit; application; fees
• RS 26:73.1 - Limitations on issuance of permits
• RS 26:74 - Local license and permit fees
• RS 26:75 - Operation without permit prohibited
• RS 26:76 - Personal nature of permits; return of permits; necessity of display; penalties
• RS 26:77 - Notice of application for retail dealer's permit
• RS 26:78 - Content of application for permit; commissioner power as ex officio notary
• RS 26:79 - Submission of applications; delay
• RS 26:80 - Qualifications of applicants for permits
• RS 26:81 - Location of business limited
• RS 26:82 - Issuance of wholesale permit
• RS 26:83 - Interposed persons
• RS 26:84 - Misstatement or suppression of fact in application
• RS 26:85 - Combination of manufacturer, wholesale, and retail business prohibited; exceptions
• RS 26:85.1 - Combination of manufacturing and retail business permitted; certain circumstances
• RS 26:85.2 - Museum permit; requirements; authorizations; circumstances
• RS 26:86 - Authority of commissioner and local authorities to withhold permit
• RS 26:87 - Procedure for determination to issue or withhold permit
• RS 26:88 - Renewal of permit
• RS 26:89 - Form of application for renewal of permit
• RS 26:90 - Acts prohibited on licensed premises; suspension or revocation of permits
• RS 26:91 - Additional causes for suspension or revocation of permits; fines
• RS 26:92 - Proper petitioners in action by commissioner to suspend or revoke permit
• RS 26:93 - Procedure for suspending or revoking permit
• RS 26:94 - Cause necessary to withholding, suspending, or revoking of permit
• RS 26:95 - Convictions by court not essential to withholding, suspending, or revoking permits
• RS 26:96 - Revocation and suspensions not exclusive penalty
• RS 26:97 - Status of premises after revocation of permit
• RS 26:98 - Notice of hearing by commissioner
• RS 26:99 - Place of hearing
• RS 26:99.1 - Participation in hearing by video conference
• RS 26:100 - By whom conducted; record; briefs
• RS 26:101 - Contempt at hearings; penalty
• RS 26:102 - Procedure when permittee or applicant fails to appear at hearing; continuances
• RS 26:103 - Basis for determination by commissioner to suspend or to revoke permit
• RS 26:104 - Costs of hearings
• RS 26:105 - Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
• RS 26:106 - Appeals to courts
• RS 26:107 - Summary proceedings on appeal
• RS 26:108 - Interference by courts prohibited
• RS 26:141 - Export of beverages controlled by commissioner
• RS 26:142 - Distribution through wholesalers only
• RS 26:143 - Invoices and records of dealers
• RS 26:144 - False invoice or bill of sale prohibited
• RS 26:145 - Refusal to allow inspection
• RS 26:146 - Regulation of traffic in wines
• RS 26:147 - Sale or keeping for sale in dry area; penalty
• RS 26:148 - Cash or short-term credit sales only; timely payment; penalty for violation
• RS 26:149 - Refilling used containers prohibited; exception
• RS 26:150 - Unfair practices
• RS 26:151 - Permits necessary prior to purchase of alcoholic beverages
• RS 26:152 - Forms for default notices and delinquent lists; rules for filing and publication
• RS 26:171 - General penalty
• RS 26:241 - Definitions
• RS 26:271 - Permits required; fees
• RS 26:271.1 - Microbrewery; retail sales on or off premises
• RS 26:271.2 - Class A permit; definitions
• RS 26:271.3 - Class C Permit; definitions
• RS 26:272 - Restaurant "R" permit; application; fees
• RS 26:273 - Limitations on the issuance of state permits; exceptions
• RS 26:274 - Local permits
• RS 26:275 - Operation without permit prohibited
• RS 26:276 - Personal nature of permits; return of permits; necessity of display; penalties
• RS 26:277 - Notice of application for retail dealer's permit
• RS 26:278 - Contents of application for permit; commissioner power as ex officio notary
• RS 26:279 - Submission of applications; delay
• RS 26:280 - Qualifications of applicants for permits
• RS 26:281 - Location of business limited; exception
• RS 26:282 - Misstatement or suppression of fact in application
• RS 26:283 - Authority of commissioner and local authorities to withhold permits
• RS 26:284 - Procedure for determination to issue or withhold permit
• RS 26:285 - Renewal of permit
• RS 26:286 - Acts prohibited on licensed premises; suspension or revocation of permits
• RS 26:287 - Additional causes for suspension or revocation of permits
• RS 26:288 - Withholding or denying of permits; causes
• RS 26:289 - Proper petitioners in action to suspend or revoke permit
• RS 26:290 - Procedure for suspending or revoking permit
• RS 26:291 - Cause necessary to withholding, suspending, or revoking of permit
• RS 26:292 - Revocations and suspensions not exclusive penalty
• RS 26:293 - Status of premises after revocation of permit
• RS 26:294 - Enforcement of permit requirements
• RS 26:295 - Notice of hearing by commissioner
• RS 26:296 - Place of hearing
• RS 26:296.1 - Participation in hearing by video conference
• RS 26:297 - By whom conducted; record; briefs
• RS 26:298 - Contempt at hearings; penalty
• RS 26:299 - Procedure when permittee or applicant fails to appear at hearing
• RS 26:300 - Basis for determination by commissioner to suspend or to revoke permit
• RS 26:301 - Costs of hearings
• RS 26:302 - Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
• RS 26:303 - Appeals to courts
• RS 26:304 - Summary proceedings on appeal
• RS 26:305 - Interference by courts prohibited
• RS 26:306 - Sale of malt beverages in keg; tracking; forms
• RS 26:321 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:322 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:323 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:324 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:325 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:326 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:327 - Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
• RS 26:341 - Tax on beverages of high and low alcoholic content; importers of wine
• RS 26:342 - Tax on beverages of low alcoholic content
• RS 26:343 - Taxes on beverages of high alcoholic content in lieu of other state excise taxes
• RS 26:344 - Taxes collected from dealer
• RS 26:345 - Discount on taxes on beverages of low alcoholic content
• RS 26:346 - Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content
• RS 26:347 - Refunds
• RS 26:348 - Manufacturers or wholesalers to furnish a bond; failure
• RS 26:349 - Handling beverages of low alcoholic content without furnishing bond; penalty
• RS 26:350 - Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom
• RS 26:351 - Limitation on size of containers of beverages of high alcoholic content; standards of fill
• RS 26:352 - Donated beverages of high alcoholic content taxable
• RS 26:353 - Presumption of taxability of beverages of low alcoholic content
• RS 26:354 - Payment and reporting of taxes; discounts; rules and regulations; enforcement; forfeitures and penalties; redemption of tax stamps
• RS 26:355 - Invoices and records of dealers in beverages of high alcoholic content
• RS 26:356 - False invoices of beverages of high alcoholic content
• RS 26:357 - Examination of dealers' records; computation and collection of unpaid taxes
• RS 26:358 - Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax
• RS 26:359 - Distribution of alcoholic beverages through wholesalers only
• RS 26:360 - Report of importers of alcoholic beverages
• RS 26:361 - Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited
• RS 26:362 - Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit
• RS 26:363 - Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages
• RS 26:364 - 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 26:365 - Consignee to have permit from secretary to receive imported alcoholic beverages
• RS 26:366 - Exported beverages not subject to tax
• RS 26:367 - Handling of exported beverages of high alcoholic content regulated by secretary
• RS 26:368 - Highway transporter required to have invoice
• RS 26:369 - Carriers to file report showing alcoholic beverages handled
• RS 26:370 - Examination of records
• RS 26:371 - Searches and seizures
• RS 26:372 - Seizure and forfeiture of beverages of high or low alcoholic content
• RS 26:373 - Claims to property seized by secretary
• RS 26:374 - Waiver of forfeiture of beverages of high alcoholic content
• RS 26:375 - Interference with inspection by the secretary prohibited
• RS 26:421 - Exempt products
• RS 26:422 - Exemption in favor of United States
• RS 26:423 - Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse
• RS 26:451 - Secretary to collect taxes
• RS 26:452 - Bond of secretary as to beverages of low alcoholic content
• RS 26:453 - Rules and regulations of the secretary
• RS 26:454 - Private counsel
• RS 26:455 - Collection of delinquency penalties
• RS 26:456 - Concealing violations or hindering enforcement of Chapter
• RS 26:457 - Special agents of secretary and commissioner
• RS 26:458 - Compromises by secretary
• RS 26:459 - Disposition of proceeds of taxes
• RS 26:491 - Local taxes authorized on beverages are exclusive
• RS 26:492 - Local gallonage tax on beverages of low alcoholic content
• RS 26:493 - Local regulatory ordinances
• RS 26:493.1 - Local regulatory ordinances; bar closing in certain municipalities
• RS 26:494 - Sale of beverages of high alcoholic content in violation of local ordinance
• RS 26:495 - Copies of pertinent local ordinances to be furnished commissioner
• RS 26:521 - General penalty
• RS 26:581 - LOCAL OPTION
• RS 26:582 - Petition for election; separate elections; frequency limited
• RS 26:583 - Effect of merger
• RS 26:584 - Form of petition for election
• RS 26:585 - Filing of petition with registrar of voters; notice of filing
• RS 26:586 - Verification of petition by registrar; filing with governing authority
• RS 26:587 - Ordering of election; verification of registrar of voters; date of election
• RS 26:588 - Ballot; majority determination of issues; separation of results
• RS 26:589 - Conduct of election; voting machines or ballot boxes
• RS 26:590 - Violation of standards for petition or election; nullity of election
• RS 26:591 - Recount of ballots or contest of elections
• RS 26:592 - Parish board of supervisors to supervise elections; fees of board
• RS 26:593 - Commissioners and clerks for elections
• RS 26:594 - Promulgation of election results
• RS 26:595 - Local prohibitory ordinances and penalties authorized
• RS 26:596 - Illegal transportation or delivery in prohibition area
• RS 26:597 - Alcoholic beverage sales in restaurants; authorization for propositions to be submitted to voters in certain elections
• RS 26:598 - Alcoholic beverage sales in restaurants; authorization for propositions to be submitted to voters in certain elections
• RS 26:599 - Alcoholic beverage sales in restaurants; authorization for certain municipalities to submit propositions to voters in certain elections
• RS 26:600 - Alcoholic beverage sales in restaurants; authorization for propositions to be submitted to voters in certain elections
• RS 26:641 - MISCELLANEOUS PENAL PROVISIONS
• RS 26:651 - Manufacture or preparation of poisonous beverages; penalty
• RS 26:652 - Sale of poisonous beverages; penalty
• RS 26:653 - Analysis of beverages in possession of arrested person
• RS 26:681 - Providing alcoholic beverages to convict prohibited; penalty
• RS 26:711 - Blind tiger" defined
• RS 26:712 - Penalty for keeping blind tiger; destruction or sale of beverages
• RS 26:713 - Searches and seizures
• RS 26:714 - Soliciting sale of alcoholic beverages in prohibition area; penalty
• RS 26:715 - Prescribing beverages of high alcoholic content as medicine to evade prohibition law; penalty
• RS 26:741 - Sales of beer and other malt beverages by wholesalers to retailers
• RS 26:791 - COMMISSIONER OF ALCOHOLIC
• RS 26:792 - Powers and duties
• RS 26:793 - Additional powers of the commissioner
• RS 26:794 - Powers and duties; application and renewal procedures
• RS 26:795 - Collection of fees and penalties; lists of permittees and establishments; definitions
• RS 26:796 - Employees, commissioned officers
• RS 26:797 - All legal remedies available for enforcement of law; bond unnecessary for commissioner; summary trial
• RS 26:798 - Licenses; exception
• RS 26:799 - Microfilm or microfiche records; electronic digitized records
• RS 26:800 - Criminal records access
• RS 26:801 - BUSINESS RELATIONS - WHOLESALERS
• RS 26:802 - Definitions
• RS 26:803 - Prohibited acts by supplier
• RS 26:804 - Prohibited acts by wholesaler
• RS 26:805 - Conditions of amendment, modification, resignation, cancellation, termination, failure to renew, or refusal to continue agreement
• RS 26:806 - Transfer of wholesaler's business; interference prohibited
• RS 26:807 - Reasonable compensation upon supplier's violation; arbitration
• RS 26:808 - Wholesaler may not waive rights; agreement to waive void
• RS 26:809 - Application to future agreements; transferee continues under agreement
• RS 26:810 - Civil action for violations; damages; venue
• RS 26:811 - Nonwaiver
• RS 26:812 - Cumulative
• RS 26:901 - Definitions
• RS 26:902 - Permits
• RS 26:903 - Permit fees
• RS 26:904 - Permit terms
• RS 26:905 - Renewal of a permit
• RS 26:906 - General requirements
• RS 26:907 - Repealed by Acts 2012, No. 143, §2.
• RS 26:907.1 - Commissioner's examination of records
• RS 26:908 - Issuance of permit
• RS 26:909 - General requirements of eligibility
• RS 26:910 - Vending machines
• RS 26:910.1 - Self-service displays
• RS 26:911 - Acts prohibited
• RS 26:912 - Permits; necessity of display; penalties
• RS 26:913 - Violation
• RS 26:914 - Exceptions
• RS 26:915 - Repealed by Acts 2012, No. 143, §2.
• RS 26:916 - Suspensions or revocations
• RS 26:917 - Violations by employee; employer liability
• RS 26:918 - Civil penalties
• RS 26:919 - Administrative hearings
• RS 26:919.1 - Participation in hearing by video conference
• RS 26:920 - Appeal
• RS 26:921 - Public records
• RS 26:922 - Powers of commissioner
• RS 26:923 - Additional powers of the commissioner
• RS 26:924 - Issuance of minimum price of cigarettes
• RS 26:931 - RESPONSIBLE VENDOR PROGRAM
• RS 26:932 - Definitions
• RS 26:933 - Establishment of responsible vendor program
• RS 26:934 - Requirements for certification
• RS 26:935 - Server liability; penalties, fines, suspension or revocation of server permit; vendor's defenses
• RS 26:936 - Fees
• RS 26:937 - Preexisting server training programs
• RS 26:938 - Reports to the commissioner
• RS 26:939 - Applicability