Title 26, Liquors-Alcoholic Beverages
0 chapters · 272 sections in this title.
La. Rev. Stat. § 26:288 Withholding or denying of permits; causes
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§288. Withholding or denying of permits; causes All causes enumerated in this Chapter as sufficient cause for the suspension or revocation of a permit shall also be sufficient cause for the commissioner to withhold or deny a permit. Acts 1987, No. 696, §1.
La. Rev. Stat. § 26:289 Proper petitioners in action to suspend or revoke permit
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§289. Proper petitioners in action to suspend or revoke permit The commissioner, secretary of the Department of Revenue, municipal authorities, parish governing authorities, sheriffs, law enforcing authorities, citizens, and any trade organization consisting of brewers and distri…
La. Rev. Stat. § 26:290 Procedure for suspending or revoking permit
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§290. Procedure for suspending or revoking permit The suspension or revocation of a permit shall be brought about in the following manner: A. The commissioner shall have periodic investigations made of the businesses of all persons holding state permits under this Chapter. The se…
La. Rev. Stat. § 26:291 Cause necessary to withholding, suspending, or revoking of permit
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§291. Cause necessary to withholding, suspending, or revoking of permit No permit shall be withheld, suspended, or revoked except for causes specified in this Chapter. If a person holds more than one permit and any one of them is suspended or revoked, the commissioner may suspend…
La. Rev. Stat. § 26:292 Revocations and suspensions not exclusive penalty
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§292. Revocations and suspensions not exclusive penalty A. Notwithstanding any other provision of this Chapter to the contrary, the commissioner may, in lieu of or in addition to revocation or suspension of a permit issued under the authority of this Chapter, impose the following…
La. Rev. Stat. § 26:293 Status of premises after revocation of permit
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§293. Status of premises after revocation of permit When a permit is revoked for any legal cause, the commissioner may, at the same time, order that no state or local permit shall be issued covering the same premises until one year after the date of revocation. Amended by Acts 19…
La. Rev. Stat. § 26:294 Enforcement of permit requirements
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§294. Enforcement of permit requirements Municipal authorities and parish governing authorities, within their respective jurisdictions, shall enforce the provisions of this Chapter with respect to the qualifications of applicants for local permits. The commissioner shall enforce …
La. Rev. Stat. § 26:295 Notice of hearing by commissioner
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§295. Notice of hearing by commissioner Whenever the commissioner is to hold a hearing pursuant to the provisions of this Part, he shall issue a written summons or notice thereof to the applicant or permittee, directing him to show cause why his application should not be refused …
La. Rev. Stat. § 26:296 Place of hearing
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§296. Place of hearing Hearings by the commissioner shall, at the discretion of the commissioner, be held either at the state capital or in the parish in which the licensed premises in question are located. Amended by Acts 1962, No. 246, §1; Acts 1987, No. 696, §1.
La. Rev. Stat. § 26:296.1 Participation in hearing by video conference
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§296.1. Participation in hearing by video conference To the extent practicable, the commissioner may authorize the use of teleconference, video link, or other visual remote communications technology for the conducting of any hearing as authorized by this Chapter. Prior to utilizi…
La. Rev. Stat. § 26:297 By whom conducted; record; briefs
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§297. By whom conducted; record; briefs Hearings by the commissioner pursuant to this Part may be held by the commissioner or by any person designated by the commissioner. If the hearing is to be held by a person designated by the commissioner, that person shall take an oath for …
La. Rev. Stat. § 26:298 Contempt at hearings; penalty
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§298. Contempt at hearings; penalty If any person fails to comply with a subpoena issued by the commissioner or by any duly authorized person holding the hearing or if a witness refuses to testify in any matter regarding which he may be lawfully interrogated, the person conductin…
La. Rev. Stat. § 26:299 Procedure when permittee or applicant fails to appear at hearing
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§299. Procedure when permittee or applicant fails to appear at hearing If a permittee or applicant who has been notified of a hearing does not appear, the hearing may proceed without him and the commissioner shall consider and dispose of the case. Acts 1987, No. 696, §1.
La. Rev. Stat. § 26:3 Exempt products
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§3. 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. (4) Alcohol for industrial use or …
La. Rev. Stat. § 26:300 Basis for determination by commissioner to suspend or to revoke permit
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§300. Basis for determination by commissioner to suspend or to revoke permit In determining cases involving the suspension or revocation of permits, if the commissioner finds that the permittee has not previously violated any of the provisions of this Chapter or has not had a per…
La. Rev. Stat. § 26:301 Costs of hearings
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§301. Costs of hearings In hearings of the commissioner which finally result in withholding the issuance of a permit or in suspending or revoking a permit, the commissioner shall assess the costs of the hearing to the applicant or permittee. This assessment has the same force and…
La. Rev. Stat. § 26:302 Decisions to withhold, suspend, or revoke permits final unless appealed and reversed
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§302. Decisions to withhold, suspend, or revoke permits final unless appealed and reversed Decisions of the commissioner in withholding, suspending, or revoking permits and of the local authorities in withholding permits are final and binding on all parties unless appealed in the…
La. Rev. Stat. § 26:303 Appeals to courts
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§303. Appeals to courts A. Any party aggrieved by a decision of the commissioner to withhold, suspend, or revoke a permit or of the local authorities to withhold a permit may, within ten days of the notification of the decision, take a devolutive appeal to the district court havi…
La. Rev. Stat. § 26:304 Summary proceedings on appeal
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§304. Summary proceedings on appeal All proceedings in the district and appellate courts arising under this Part are civil in nature and shall be heard summarily by the court, without a jury, shall take precedence over other civil cases, and shall be tried in chambers or in open …
La. Rev. Stat. § 26:305 Interference by courts prohibited
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§305. Interference by courts prohibited In cases involving the withholding, suspending, or revoking of a permit under the provisions of this Part, the courts of this state have no jurisdiction to interfere in any manner or to issue restraining orders and writs of injunction restr…
La. Rev. Stat. § 26:306 Sale of malt beverages in keg; tracking; forms
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§306. Sale of malt beverages in keg; tracking; forms A. As used in this Section, "keg" means any container of malt beverage having a liquid capacity of four or more gallons. B. Every keg of malt beverage sold for consumption off the premises of the retail dealer shall be marked w…
La. Rev. Stat. § 26:307 Delivery of alcoholic beverages; certain retailers, third parties; requirements;
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§307. Delivery of alcoholic beverages; certain retailers, third parties; requirements; limitations A. Notwithstanding any law to the contrary, any liquor retailer permitted pursuant to R.S. 26:271(A)(3) or any retailer permitted to sell alcoholic beverages for off-premise consump…
La. Rev. Stat. § 26:308 Alcoholic beverages delivery agreements; requirements; limitations
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§308. Alcoholic beverages delivery agreements; requirements; limitations A. For purposes of this Section only, a third-party delivery company shall be defined as a third-party delivery service that is licensed to do business in the state of Louisiana, permitted with the office of…
La. Rev. Stat. § 26:309 Licensed manufacturers or brewers; contracted private events
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§309. Licensed manufacturers or brewers; contracted private events A. Notwithstanding any provision of law to the contrary, a manufacturer or brewer as defined in R.S. 26:241 may lease its facility to a person not licensed pursuant to this Chapter for no more than twelve contract…
La. Rev. Stat. § 26:321 Repealed by Acts 2006, No
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§321. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:322 Repealed by Acts 2006, No
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§322. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:323 Repealed by Acts 2006, No
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§323. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:324 Repealed by Acts 2006, No
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§324. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:325 Repealed by Acts 2006, No
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§325. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:326 Repealed by Acts 2006, No
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§326. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:327 Repealed by Acts 2006, No
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§327. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.
La. Rev. Stat. § 26:341 Tax on beverages of high and low alcoholic content; importers of wine
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§341. Tax on beverages of high and low alcoholic content; importers of wine A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana: (1) Liquors; at the rate of eighty cents per liter. (2) Sparkling wines; fifty-five cents per lite…
La. Rev. Stat. § 26:342 Tax on beverages of low alcoholic content
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§342. Tax on beverages of low alcoholic content There is levied and imposed on all beverages of low alcoholic content handled in Louisiana an excise tax of twelve dollars and fifty cents per barrel containing not more than thirty-one gallons, and at a like rate for fractional par…
La. Rev. Stat. § 26:343 RS 26:343
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§1.
La. Rev. Stat. § 26:344 Taxes collected from dealer
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§344. Taxes collected from dealer Except as provided for in R.S. 26:341(B) and 359(B)(2), (C), and (D), the taxes levied by R.S. 26:341 and 342 shall be collected, as far as practicable, from the dealer who first handles the alcoholic beverages in Louisiana. If for any reason the…
La. Rev. Stat. § 26:345 Discount on taxes on beverages of low alcoholic content
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§345. Discount on taxes on beverages of low alcoholic content For accurately reporting and timely remitting the taxes due under the provisions of R.S. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the amount of the tax otherwise due. Acts 1987, …
La. Rev. Stat. § 26:346 Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content
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§346. Wholesale dealers to file returns and pay tax monthly on beverages of low alcoholic content A. Every wholesale dealer handling beverages of low alcoholic content in Louisiana upon which the tax has not been previously paid shall, within twenty days after the expiration of e…
La. Rev. Stat. § 26:347 Refunds
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§347. Refunds The secretary may make refunds or allow a tax credit to wholesale dealers on account of taxes paid on beverages of high and low alcoholic content which, being damaged and unfit for sale, are destroyed by the dealer or returned to the manufacturer or jobber. No refun…
La. Rev. Stat. § 26:348 Manufacturers or wholesalers to furnish a bond; failure
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§348. Manufacturers or wholesalers to furnish a bond; failure A.(1) Every manufacturer or wholesaler of alcoholic beverages shall furnish to the secretary a bond in the minimum amount of ten thousand dollars for each type of permit held guaranteeing the payment of all taxes and p…
La. Rev. Stat. § 26:349 Handling beverages of low alcoholic content without furnishing bond; penalty
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§349. Handling beverages of low alcoholic content without furnishing bond; penalty No person shall import for handling in this state or handle herein any beverages of low alcoholic content without having furnished a bond as provided in R.S. 26:348. Whoever violates this Section s…
La. Rev. Stat. § 26:350 Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom
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§350. Maximum stock of beverages of high alcoholic content in dealer's bonded stockroom Every manufacturer or wholesaler may carry in his bonded stockroom or warehouse beverages of high alcoholic content with a taxable value not in excess of his surety bond. Acts 1987, No. 696, §…
La. Rev. Stat. § 26:351 Limitation on size of containers of beverages of high alcoholic content; standards of
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§351. Limitation on size of containers of beverages of high alcoholic content; standards of fill Except for wines, no manufacturer or wholesaler in this state shall have in his possession any beverages of high alcoholic content outside of his bonded stockroom unless they are in c…
La. Rev. Stat. § 26:352 Donated alcoholic beverages of high and low alcoholic content taxable
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§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…
La. Rev. Stat. § 26:353 Presumption of taxability of beverages of low alcoholic content
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§353. Presumption of taxability of beverages of low alcoholic content For purposes of enforcing the provisions of this Chapter and the collection of the tax levied herein, it is presumed that all beverages of low alcoholic content produced or manufactured or shipped into this sta…
La. Rev. Stat. § 26:354 Payment and reporting of taxes; discounts; rules and regulations; enforcement;
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§354. Payment and reporting of taxes; discounts; rules and regulations; enforcement; forfeitures and penalties; redemption of tax stamps A.(1) Except as provided in Paragraph (2) of this Subsection, every manufacturer or wholesaler of beverages of high alcoholic content shall fil…
La. Rev. Stat. § 26:355 Invoices and records of dealers in beverages of high alcoholic content
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§355. Invoices and records of dealers in beverages of high alcoholic content A. Every manufacturer and every wholesaler of beverages of high alcoholic content shall, at the time of shipping or delivering such beverages, make a true duplicate invoice thereof, showing full and comp…
La. Rev. Stat. § 26:356 False invoices of beverages of high alcoholic content
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§356. False invoices of beverages of high alcoholic content No person shall make or use, present, or exhibit to the secretary or agent of the secretary any invoice of beverages of high alcoholic content that bears an untrue date or falsely states the nature or quantity of the goo…
La. Rev. Stat. § 26:357 Examination of dealers' records; computation and collection of unpaid taxes
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§357. Examination of dealers' records; computation and collection of unpaid taxes A. The secretary may require any person handling beverages of low alcoholic content to furnish any information necessary for the purpose of collecting the tax levied thereon. To determine whether or…
La. Rev. Stat. § 26:358 Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax
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§358. Civil penalty on dealers in beverages of low alcoholic content for failure to file return and pay tax If a dealer in beverages of low alcoholic content fails to file a return and pay the tax due on the beverages within the time provided in R.S. 26:346, he shall be subject t…
La. Rev. Stat. § 26:359 Distribution of alcoholic beverages through wholesalers only
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§359. Distribution of alcoholic beverages through wholesalers only A. Except as provided in Subsection B of this Section and R.S. 26:242 and 271.1, no alcoholic beverages as defined in R.S. 26:241 produced or manufactured inside or outside of this state shall be sold or offered f…