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2017 Louisiana Laws
Revised Statutes
TITLE 26 - Liquors-Alcoholic Beverages
RS 26:352 - Donated beverages of high alcoholic content taxable
Universal Citation: LA Rev Stat § 26:352 (2017)
§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.
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