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Louisiana · Through 2025 First Extraordinary Session

RS 26:581: Definitions

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Where this section sits in the code
  1. 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
  2. CHAPTER 3. LOCAL OPTION

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" means a district from which a parochial officer is elected but "election district" does not include a district located entirely within an incorporated municipality.

Collected 2026-09-14T04:55:25Z. Source file · JSON

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