GroundRules
RS 26:491: Local taxes authorized on beverages are exclusive
Where this section sits in the code
- 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
- PART VI. LOCAL TAXATION AND REGULATION
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 authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.
Collected 2026-09-14T04:55:25Z. Source file · JSON