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2023 Louisiana Laws
Revised Statutes
Title 26 - Liquors-Alcoholic Beverages
TITLE 26 LIQUORS-ALCOHOLIC BEVERAGES
CHAPTER 1. ALCOHOLIC BEVERAGE CONTROL LAW
PART I. GENERAL PROVISIONS
PART II. PERMITS
- §26:71. Permits required; fees; exception
- §26:71.1. Class A permit; definitions
- §26:71.2. Class C Permit; definitions
- §26:71.3. Microdistillery; retail sales for consumption on or off premises
- §26:71.4. Microwinery; retail sales for consumption on or off premises
- §26:72. Permit for wine and malt beverages
- §26:73. Restaurant "R" permit; application; fees
- §26:73.1. Limitations on issuance of permits
- §26:74. Local license and permit fees
- §26:75. Operation without permit prohibited
- §26:76. Personal nature of permits; return of permits; necessity of display; penalties
- §26:77. Notice of application for retail dealer's permit
- §26:78. Content of application for permit; commissioner power as ex officio notary
- §26:79. Submission of applications; delay
- §26:80. Qualifications of applicants for permits
- §26:81. Location of business limited
- §26:82. Issuance of wholesale permit
- §26:82.1. Self-distribution
- §26:83. Interposed persons
- §26:84. Misstatement or suppression of fact in application
- §26:85. Combination of manufacturer, wholesale, and retail business prohibited; exceptions
- §26:85.1. Repealed by Acts 2015, No. 62, §2.
- §26:85.2. Museum permit; requirements; authorizations; circumstances
- §26:86. Authority of commissioner and local authorities to withhold permit
- §26:87. Procedure for determination to issue or withhold permit
- §26:88. Renewal of permit
- §26:89. Form of application for renewal of permit
- §26:90. Acts prohibited on licensed premises; suspension or revocation of permits
- §26:90.1. Licensed manufacturing distillers; contracted private events
- §26:91. Additional causes for suspension or revocation of permits; fines
- §26:92. Proper petitioners in action by commissioner to suspend or revoke permit
- §26:93. Procedure for suspending or revoking permit
- §26:94. Cause necessary to withholding, suspending, or revoking of permit
- §26:95. Convictions by court not essential to withholding, suspending, or revoking permits
- §26:96. Revocation and suspensions not exclusive penalty
- §26:97. Status of premises after revocation of permit
- §26:98. Notice of hearing by commissioner
- §26:99. Place of hearing
- §26:99.1. Participation in hearing by video conference
- §26:100. By whom conducted; record; briefs
- §26:101. Contempt at hearings; penalty
- §26:102. Procedure when permittee or applicant fails to appear at hearing; continuances
- §26:103. Basis for determination by commissioner to suspend or to revoke permit
- §26:104. Costs of hearings
- §26:105. Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
- §26:106. Appeals to courts
- §26:107. Summary proceedings on appeal
- §26:108. Interference by courts prohibited
PART III. REGULATORY PROVISIONS
- §26:141. Export of beverages controlled by commissioner
- §26:142. Distribution through wholesalers only
- §26:143. Invoices and records of dealers
- §26:144. False invoice or bill of sale prohibited
- §26:145. Refusal to allow inspection
- §26:146. Regulation of traffic in wines
- §26:147. Sale or keeping for sale in dry area; penalty
- §26:148. Form of payment; timely payment; penalty for violation
- §26:149. Refilling used containers prohibited; exception
- §26:150. Unfair practices
- §26:151. Permits necessary prior to purchase of alcoholic beverages
- §26:152. Forms for default notices and delinquent lists; rules for filing and publication
- §26:153. Delivery of alcoholic beverages; certain retailers; third parties; requirements; limitations
PART IV. PENAL PROVISIONS
CHAPTER 2. ALCOHOL BEVERAGE CONTROL AND TAXATION
PART I. DEFINITIONS
PART II. PERMITS FOR DEALERS IN BEVERAGES
OF LOW ALCOHOLIC CONTENT
- §26:271. Permits required; fees
- §26:271.1. Microbrewery; retail sales on or off premises
- §26:271.2. Class A permit; definitions
- §26:271.3. Class C Permit; definitions
- §26:271.4. Package house-Class B permit
- §26:272. Restaurant "R" permit; application; fees
- §26:273. Limitations on the issuance of state permits; exceptions
- §26:274. Local permits
- §26:275. Operation without permit prohibited
- §26:276. Personal nature of permits; return of permits; necessity of display; penalties
- §26:277. Notice of application for retail dealer's permit
- §26:278. Contents of application for permit; commissioner power as ex officio notary
- §26:279. Submission of applications; delay
- §26:280. Qualifications of applicants for permits
- §26:281. Location of business limited; exception
- §26:282. Misstatement or suppression of fact in application
- §26:283. Authority of commissioner and local authorities to withhold permits
- §26:284. Procedure for determination to issue or withhold permit
- §26:285. Renewal of permit
- §26:286. Acts prohibited on licensed premises; suspension or revocation of permits
- §26:287. Additional causes for suspension or revocation of permits
- §26:288. Withholding or denying of permits; causes
- §26:289. Proper petitioners in action to suspend or revoke permit
- §26:290. Procedure for suspending or revoking permit
- §26:291. Cause necessary to withholding, suspending, or revoking of permit
- §26:292. Revocations and suspensions not exclusive penalty
- §26:293. Status of premises after revocation of permit
- §26:294. Enforcement of permit requirements
- §26:295. Notice of hearing by commissioner
- §26:296. Place of hearing
- §26:296.1. Participation in hearing by video conference
- §26:297. By whom conducted; record; briefs
- §26:298. Contempt at hearings; penalty
- §26:299. Procedure when permittee or applicant fails to appear at hearing
- §26:300. Basis for determination by commissioner to suspend or to revoke permit
- §26:301. Costs of hearings
- §26:302. Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
- §26:303. Appeals to courts
- §26:304. Summary proceedings on appeal
- §26:305. Interference by courts prohibited
- §26:306. Sale of malt beverages in keg; tracking; forms
- §26:307. Delivery of alcoholic beverages; certain retailers, third parties; requirements; limitations
- §26:308. Alcoholic beverages delivery agreements; requirements; limitations
- §26:309. Licensed manufacturers or brewers; contracted private events
PART II-A. NATIVE WINES
- §26:321. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- §26:322. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- §26:323. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- §26:324. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- §26:325. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- §26:326. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
- §26:327. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
PART III. GALLONAGE TAX
- §26:341. Tax on beverages of high and low alcoholic content; importers of wine
- §26:342. Tax on beverages of low alcoholic content
- §26:343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
- §26:344. Taxes collected from dealer
- §26:345. Discount on taxes on beverages of low alcoholic content
- §26:346. Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content
- §26:347. Refunds
- §26:348. Manufacturers or wholesalers to furnish a bond; failure
- §26:349. Handling beverages of low alcoholic content without furnishing bond; penalty
- §26:350. Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom
- §26:351. Limitation on size of containers of beverages of high alcoholic content; standards of fill
- §26:352. Donated alcoholic beverages of high and low alcoholic content taxable
- §26:353. Presumption of taxability of beverages of low alcoholic content
- §26:354. Payment and reporting of taxes; discounts; rules and regulations; enforcement; forfeitures and penalties; redemption of tax stamps
- §26:355. Invoices and records of dealers in beverages of high alcoholic content
- §26:356. False invoices of beverages of high alcoholic content
- §26:357. Examination of dealers' records; computation and collection of unpaid taxes
- §26:358. Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax
- §26:359. Distribution of alcoholic beverages through wholesalers only
- §26:360. Report of importers of alcoholic beverages
- §26:361. Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited
- §26:362. Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit
- §26:363. Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages
- §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
- §26:365. Consignee to have permit from secretary to receive imported alcoholic beverages
- §26:366. Exported beverages not subject to tax
- §26:367. Handling of exported beverages of high alcoholic content regulated by secretary
- §26:368. Highway transporter required to have invoice
- §26:369. Carriers to file report showing alcoholic beverages handled
- §26:370. Examination of records
- §26:371. Searches and seizures
- §26:372. Seizure and forfeiture of beverages of high or low alcoholic content
- §26:373. Claims to property seized by secretary
- §26:374. Waiver of forfeiture of beverages of high alcoholic content
- §26:375. Interference with inspection by the secretary prohibited
PART IV. EXEMPTIONS
- §26:421. Exempt products
- §26:422. Exemption in favor of United States
- §26:423. Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse
PART V. ADMINISTRATION
- §26:451. Secretary to collect taxes
- §26:452. Bond of secretary as to beverages of low alcoholic content
- §26:453. Rules and regulations of the secretary
- §26:454. Private counsel
- §26:455. Collection of delinquency penalties
- §26:456. Concealing violations or hindering enforcement of Chapter
- §26:457. Special agents of secretary and commissioner
- §26:458. Compromises by secretary
- §26:459. Disposition of proceeds of taxes
PART VI. LOCAL TAXATION AND REGULATION
- §26:491. Local taxes authorized on beverages are exclusive
- §26:492. Local gallonage tax on beverages of low alcoholic content
- §26:493. Local regulatory ordinances
- §26:493.1. Local regulatory ordinances; bar closing in certain municipalities
- §26:494. Sale of beverages of high alcoholic content in violation of local ordinance
- §26:495. Copies of pertinent local ordinances to be furnished commissioner
PART VII. PENAL PROVISIONS
CHAPTER 3. LOCAL OPTION
- §26:581. Definitions
- §26:582. Petition for election; separate elections; frequency limited
- §26:583. Effect of merger
- §26:584. Form of petition for election
- §26:585. Filing of petition with registrar of voters; notice of filing
- §26:586. Verification of petition by registrar; filing with governing authority
- §26:587. Ordering of election; verification of registrar of voters; date of election; notice of election
- §26:588. Ballot; majority determination of issues; separation of results
- §26:589. Conduct of election
- §26:590. Action contesting calling of election; action contesting election; time for commencement; applicable provisions
- §26:591. Recount of ballots or contest of elections
- §26:592. Repealed by Acts 2018, No. 334, §2, eff. May 15, 2018.
- §26:593. Repealed by Acts 2018, No. 334, §2, eff. May 15, 2018.
- §26:594. Promulgation of election results; proces verbal
- §26:595. Local prohibitory ordinances and penalties authorized
- §26:596. Illegal transportation or delivery in prohibition area
- §26:597. Alcoholic beverage sales in restaurants; authorization for propositions to be submitted to voters in certain elections
- §26:598. Alcoholic beverage sales in restaurants; authorization for propositions to be submitted to voters in certain elections
- §26:599. Alcoholic beverage sales in restaurants; authorization for certain municipalities to submit propositions to voters in certain elections
- §26:600. Alcoholic beverage sales in restaurants; authorization for propositions to be submitted to voters in certain elections
CHAPTER 4. MISCELLANEOUS PENAL PROVISIONS
PART I. DEFINITIONS
PART II. POISONOUS BEVERAGES
- §26:651. Manufacture or preparation of poisonous beverages; penalty
- §26:652. Sale of poisonous beverages; penalty
- §26:653. Analysis of beverages in possession of arrested person
PART III. DISPENSING ALCOHOLIC BEVERAGES TO
PARTICULAR PERSONS
PART IV. OFFENSES IN PROHIBITION TERRITORY
- §26:711. "Blind tiger" defined
- §26:712. Penalty for keeping blind tiger; destruction or sale of beverages
- §26:713. Searches and seizures
- §26:714. Soliciting sale of alcoholic beverages in prohibition area; penalty
- §26:715. Prescribing beverages of high alcoholic content as medicine to evade prohibition law; penalty
PART V. CASH SALES OF CERTAIN BEVERAGES
CHAPTER 5. COMMISSIONER OF ALCOHOL
AND TOBACCO CONTROL
- §26:791. Commissioner of alcohol and tobacco control; establishment, commissioner, term
- §26:792. Powers and duties
- §26:793. Additional powers of the commissioner
- §26:794. Powers and duties; application and renewal procedures
- §26:794.1. Permit exception for hotel and lodging establishments
- §26:795. Collection of fees and penalties; lists of permittees and establishments; definitions
- §26:796. Employees, commissioned officers
- §26:797. All legal remedies available for enforcement of law; bond unnecessary for commissioner; summary trial
- §26:798. Licenses; exception
- §26:799. Microfilm or microfiche records; electronic digitized records
- §26:800. Criminal records access
CHAPTER 6. BUSINESS RELATIONS - WHOLESALERS
AND SUPPLIERS OF BEER
- §26:801. Legislative intent and purpose
- §26:802. Definitions
- §26:803. Prohibited acts by supplier
- §26:804. Prohibited acts by wholesaler
- §26:805. Conditions of amendment, modification, resignation, cancellation, termination, failure to renew, or refusal to continue agreement
- §26:806. Transfer of wholesaler's business; interference prohibited
- §26:807. Reasonable compensation upon supplier's violation; arbitration
- §26:808. Wholesaler may not waive rights; agreement to waive void
- §26:809. Application to future agreements; transferee continues under agreement
- §26:810. Civil action for violations; damages; venue
- §26:811. Nonwaiver
- §26:812. Cumulative
- §26:813. Obligations of successor
CHAPTER 7. TOBACCO PRODUCTS
- §26:901. Definitions
- §26:901.1. Facts and findings
- §26:902. Permits
- §26:903. Permit fees
- §26:904. Permit terms
- §26:905. Renewal of a permit
- §26:906. General requirements
- §26:907. Repealed by Acts 2012, No. 143, §2.
- §26:907.1. Commissioner's examination of records
- §26:908. Issuance of permit
- §26:909. General requirements of eligibility
- §26:909.1. Cash or short-term sales only; notification; penalty for violation
- §26:910. Vending machines
- §26:910.1. Self-service displays
- §26:911. Acts prohibited
- §26:912. Permits; necessity of display; penalties
- §26:913. Violation
- §26:914. Exceptions
- §26:915. Repealed by Acts 2012, No. 143, §2.
- §26:916. Suspensions or revocations
- §26:917. Violations by employee; employer liability
- §26:918. Civil penalties
- §26:919. Administrative hearings
- §26:919.1. Participation in hearing by video conference
- §26:920. Appeal
- §26:921. Public records
- §26:922. Powers of commissioner
- §26:923. Additional powers of the commissioner
- §26:924. Issuance of minimum price of cigarettes
- §26:925. Additional requirements
- §26:926. Vapor product and alternative nicotine product directory
CHAPTER 8. RESPONSIBLE VENDOR PROGRAM
- §26:931. Short title
- §26:932. Definitions
- §26:933. Establishment of responsible vendor program
- §26:934. Requirements for certification
- §26:935. Server liability; penalties, fines, suspension or revocation of server permit; vendor's defenses
- §26:936. Fees
- §26:937. Preexisting server training programs
- §26:938. Reports to the commissioner
- §26:939. Applicability
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