Title 26, Liquors-Alcoholic Beverages
0 chapters · 272 sections in this title.
La. Rev. Stat. § 26:360 Report of importers of alcoholic beverages
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§360. Report of importers of alcoholic beverages All persons importing alcoholic beverages from other states shall, within ten days after the close of each calendar month, report to the secretary on forms furnished by him a list of persons, with their post office addresses, from …
La. Rev. Stat. § 26:361 Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited
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§361. Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited A. No person shall transport, carry, or move alcoholic beverages in which the tax levied in this Chapter has not been paid from point to point within this state by…
La. Rev. Stat. § 26:362 Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit
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§362. Importation of non-tax-paid alcoholic beverages to be by common carrier and private carrier under a permit A. No dealer or person shall import or carry into this state any alcoholic beverages on which the tax levied by this Chapter has not been paid by any means of transpor…
La. Rev. Stat. § 26:363 Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages
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§363. Forfeiture and sale of vehicle improperly hauling non-tax-paid alcoholic beverages A. The secretary may demand the forfeiture and sale, in a summary proceeding, or by an action against the owner or operator, of any means of transportation used in the illegal transportation …
La. Rev. Stat. § 26:364 Receipt of alcoholic beverages to avoid tax prohibited; out-of-state manufacturers and
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§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 A. No person shall receive in this state any shipment of non-tax-paid alcoholic bevera…
La. Rev. Stat. § 26:365 Consignee to have permit from secretary to receive imported alcoholic beverages
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§365. Consignee to have permit from secretary to receive imported alcoholic beverages A. Except as otherwise provided in Subsection B of this Section, no person, dealer, consignee, or other recipient, including public warehouses, shall receive or accept delivery and no carrier, o…
La. Rev. Stat. § 26:366 Exported beverages not subject to tax
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§366. Exported beverages not subject to tax A. No tax is levied in this Chapter upon beverages of high alcoholic content handled within Louisiana for immediate transportation and delivery beyond the borders of the state if the handling is done in strict accordance with the rules …
La. Rev. Stat. § 26:367 Handling of exported beverages of high alcoholic content regulated by secretary
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§367. Handling of exported beverages of high alcoholic content regulated by secretary A. In order to secure to the state the tax levied under the provisions of this Chapter, the handling of beverages of high alcoholic content for transportation beyond the borders of the state sha…
La. Rev. Stat. § 26:368 Highway transporter required to have invoice
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§368. Highway transporter required to have invoice A. Any person using the public highways of Louisiana in hauling, transporting, and delivering into or within the state any alcoholic beverage shall have in his possession, during the entire time he is so engaged in hauling or tra…
La. Rev. Stat. § 26:369 Carriers to file report showing alcoholic beverages handled
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§369. Carriers to file report showing alcoholic beverages handled All common or contract carriers doing business or making deliveries within the state shall file with the secretary monthly, on or before the fifteenth day of the month following the period covered by the statement,…
La. Rev. Stat. § 26:370 Examination of records
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§370. Examination of records The secretary may examine, at all reasonable hours, the books, records, and other documents of all manufacturers, distillers, permittees, dealers, transportation companies, agencies, or firms shipping alcoholic beverages into or handling alcoholic bev…
La. Rev. Stat. § 26:371 Searches and seizures
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§371. Searches and seizures A. The secretary may search and examine pursuant to the provisions of this Section, all places of storage except private residences, which may be searched only in the manner provided by law, and all means of transportation whenever there is probable ca…
La. Rev. Stat. § 26:372 Seizure and forfeiture of beverages of high or low alcoholic content
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§372. Seizure and forfeiture of beverages of high or low alcoholic content A. All beverages of high or low alcoholic content on which taxes are imposed by this Part found in the possession or custody or within the control of any person for the purpose of being handled in any way …
La. Rev. Stat. § 26:373 Claims to property seized by secretary
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§373. Claims to property seized by secretary Any person who claims ownership of any property seized under the provisions of this Chapter relating to beverages of high alcoholic content or claims to be entitled to any privilege existing thereon prior to the date of seizure and who…
La. Rev. Stat. § 26:374 Waiver of forfeiture of beverages of high alcoholic content
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§374. Waiver of forfeiture of beverages of high alcoholic content The secretary may waive any proceedings for the forfeiture of beverages of high alcoholic content or any part thereof, if he finds that the violation of the law for which the goods were seized was unintentional or …
La. Rev. Stat. § 26:375 Interference with inspection by the secretary prohibited
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§375. Interference with inspection by the secretary prohibited No person shall refuse to allow, on demand, the secretary or his agent to make a full inspection of any place of business where beverages of high alcoholic content are kept or sold, nor shall any person refuse to allo…
La. Rev. Stat. § 26:421 Exempt products
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§421. Exempt products A. The provisions of this Chapter do not apply to the sale of: (1) Patent, antiseptic, and toilet preparations. (2) Flavoring extracts, syrups, and food products. (3) Scientific, chemical, mechanical, and industrial products. B. Nor does this Chapter apply t…
La. Rev. Stat. § 26:422 Exemption in favor of United States
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§422. Exemption in favor of United States The taxes levied in this Chapter shall apply to sales to the United States or any agency or department thereof except any sales in which the imposition of the tax is prohibited by any federal law. When any tax is paid by the United States…
La. Rev. Stat. § 26:423 Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse
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§423. Tax-free withdrawal of alcohol from industrial alcohol plants or bonded warehouse A. Alcohol produced at any industrial alcohol plant or stored in any bonded warehouse may, under regulations, be withdrawn tax-free as provided by law, from the plant or warehouse for transfer…
La. Rev. Stat. § 26:451 Secretary to collect taxes
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§451. Secretary to collect taxes The secretary shall collect, supervise, and enforce the collection of all taxes, penalties, and interest that may be due under the provisions of this Chapter. To that end, he is vested with all the power and authority conferred by this Chapter. Ac…
La. Rev. Stat. § 26:452 Bond of secretary as to beverages of low alcoholic content
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§452. Bond of secretary as to beverages of low alcoholic content The secretary shall give bond in favor of the governor for ten thousand dollars, conditioned on the faithful performance of his duties under this Chapter pertaining to beverages of low alcoholic content. The premium…
La. Rev. Stat. § 26:453 Rules and regulations of the secretary
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§453. Rules and regulations of the secretary A. The secretary may make and publish reasonable rules and regulations for the enforcement of the provisions of this Chapter and the collection of revenues hereunder. He may not alter, amend, enlarge, or restrict the provisions of this…
La. Rev. Stat. § 26:454 Private counsel
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§454. Private counsel The secretary and commissioner may employ private counsel to represent them in any proceedings under this Chapter, either for specific cases or by the year. Acts 1987, No. 696, §1.
La. Rev. Stat. § 26:455 Collection of delinquency penalties
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§455. Collection of delinquency penalties All money penalties, other than criminal penalties, imposed by this Chapter are payable to the secretary and shall be collected, remitted, and credited, as if they were part of the tax imposed. Acts 1987, No. 696, §1.
La. Rev. Stat. § 26:456 Concealing violations or hindering enforcement of Chapter
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§456. Concealing violations or hindering enforcement of Chapter No person shall use any artful device or deceptive practice to conceal any violation of this Chapter or to mislead the secretary or any agent of the secretary in the enforcement of this Chapter or do any other act te…
La. Rev. Stat. § 26:457 Special agents of secretary and commissioner
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§457. Special agents of secretary and commissioner The secretary and commissioner shall commission agents in their departments to carry out the provisions of this Chapter and shall provide them with appropriate credentials and badges of authority. These agents have the powers of …
La. Rev. Stat. § 26:458 Compromises by secretary
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§458. Compromises by secretary The secretary may compromise in any civil case involving beverages of high alcoholic content and arising under this Chapter and any collections made by him on the compromise shall be handled in the same manner as his collections of taxes imposed on …
La. Rev. Stat. § 26:459 Disposition of proceeds of taxes
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§459. Disposition of proceeds of taxes A. The secretary shall, within the first ten days of each calendar month after the receipt of the taxes from the taxpayer forward the amount collected by him during the preceding calendar month to the state treasurer. The taxes collected on …
La. Rev. Stat. § 26:491 Local taxes authorized on beverages are exclusive
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§491. Local taxes authorized on beverages are exclusive No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authoriti…
La. Rev. Stat. § 26:492 Local gallonage tax on beverages of low alcoholic content
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§492. Local gallonage tax on beverages of low alcoholic content A. Any parish or municipality, through its local governing body, may impose a tax on beverages of low alcoholic content of not more than one dollar and fifty cents per standard barrel of thirty-one gallons. The tax s…
La. Rev. Stat. § 26:493 Local regulatory ordinances
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§493. Local regulatory ordinances Except as limited by the provisions of this Chapter the various subdivisions of the state may regulate but not prohibit, except by referendum vote as provided by Chapter 3 of this Title or by legally authorized zoning laws of municipalities, the …
La. Rev. Stat. § 26:493.1 Local regulatory ordinances; bar closing in certain municipalities
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§493.1. Local regulatory ordinances; bar closing in certain municipalities In addition to the provisions of R.S. 26:493 the governing authority of any municipality within a parish with a population between fifty-three thousand and sixty thousand persons according to the most rece…
La. Rev. Stat. § 26:494 Sale of beverages of high alcoholic content in violation of local ordinance
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§494. Sale of beverages of high alcoholic content in violation of local ordinance A. No person shall sell any beverages of high alcoholic content in violation of any lawful ordinance or regulation adopted by authority of this Part by any parish or municipality. B. Notwithstanding…
La. Rev. Stat. § 26:495 Copies of pertinent local ordinances to be furnished commissioner
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§495. Copies of pertinent local ordinances to be furnished commissioner The governing authority of each parish or municipality adopting, under the authority of this Chapter ordinances pertaining to alcoholic beverages shall furnish, in each instance, a certified copy thereof to t…
La. Rev. Stat. § 26:496 Sale of alcoholic beverages in Washington Parish
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§496. Sale of alcoholic beverages in Washington Parish Notwithstanding any provision to the contrary of this Part, Chapter 3 of this Title, or any other law, but subject to the provisions of Chapters 1 and 2 of this Title, the governing authorities of Washington Parish and any mu…
La. Rev. Stat. § 26:521 General penalty
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§521. General penalty Except where a different criminal penalty is specifically provided in this Chapter, whoever violates any provision of this Chapter shall be fined not less than one hundred dollars nor more than five hundred dollars or imprisoned for not less than thirty days…
La. Rev. Stat. § 26:581 Definitions
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§581. Definitions For purposes of this Chapter, the following words have the following meanings: (1) "Alcoholic beverages", "beverages of low alcoholic content", and "beverages of high alcoholic content" have the meanings ascribed to them in R.S. 26:241. (2) "Election district" m…
La. Rev. Stat. § 26:582 Petition for election; separate elections; frequency limited
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§582. Petition for election; separate elections; frequency limited A.(1) Upon petition of not less than twenty-five percent of the qualified electors residing in any ward, election district, or any incorporated municipality, the governing authority shall order a referendum electi…
La. Rev. Stat. § 26:583 Effect of merger
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§583. Effect of merger A. When a portion of a ward, election district, or municipality is annexed or made a part of another ward, election district, municipality, or city-parish government, the portion annexed or made a part of shall take on the legal sales characteristics, as pr…
La. Rev. Stat. § 26:584 Form of petition for election
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§584. Form of petition for election A. Any qualified elector desiring a referendum election shall sign a petition addressed to the governing authority of the subdivision in which he resides, and in substantially the following form: "PETITION TO: The undersigned qualified electors…
La. Rev. Stat. § 26:585 Filing of petition with registrar of voters; notice of filing
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§585. Filing of petition with registrar of voters; notice of filing A. The multiple petitions for each ward or portion thereof, for each election district, or for each incorporated municipality shall be bound together as one petition and shall be filed at one time with the regist…
La. Rev. Stat. § 26:586 Verification of petition by registrar; filing with governing authority
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§586. Verification of petition by registrar; filing with governing authority A. The registrar of voters shall check the petition and attach thereto his sworn verification showing: (1) The date the petition was filed. (2) Copy of official journal showing publication of the informa…
La. Rev. Stat. § 26:587 Ordering of election; verification of registrar of voters; date of election; notice of
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§587. Ordering of election; verification of registrar of voters; date of election; notice of election A. The governing authority with whom the true copy of the verification is filed by the registrar of voters shall attach to it a sworn statement showing the date, month, and year …
La. Rev. Stat. § 26:588 Ballot; majority determination of issues; separation of results
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§588. Ballot; majority determination of issues; separation of results A. When such election has been ordered the following propositions requested to be submitted on the approved and verified petition required by this Chapter, and no others shall be plainly printed upon a special …
La. Rev. Stat. § 26:589 Conduct of election
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§589. Conduct of election The elections shall be conducted in accordance with the Louisiana Election Code. Acts 1987, No. 696, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
La. Rev. Stat. § 26:590 Action contesting calling of election; action contesting election; time for
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§590. Action contesting calling of election; action contesting election; time for commencement; applicable provisions A. If the petition fails to comply with the requirements provided in this Chapter or if the other requirements specified in this Chapter for the calling of the el…
La. Rev. Stat. § 26:591 Recount of ballots or contest of elections
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§591. Recount of ballots or contest of elections Recount of ballots or contest of elections shall be conducted in accordance with the Louisiana Election Code. Acts 1987, No. 696, §1; Acts 2018, No. 334, §1, eff. May 15, 2018.
La. Rev. Stat. § 26:592 Repealed by Acts 2018, No
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§592. Repealed by Acts 2018, No. 334, §2, eff. May 15, 2018.
La. Rev. Stat. § 26:593 Repealed by Acts 2018, No
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§593. Repealed by Acts 2018, No. 334, §2, eff. May 15, 2018.
La. Rev. Stat. § 26:594 Promulgation of election results; proces verbal
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§594. Promulgation of election results; proces verbal A. The governing authority calling the election shall examine and canvass the returns and promulgate the result of the election in accordance with R.S. 18:1292. B. The governing authority calling the election shall preserve a …