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Louisiana · Through 2025 First Extraordinary Session

RS 26:83: Interposed persons

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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

No permit shall be issued to any person who is an interposed person for the owner or proprietor of a business. The commissioner may require a full disclosure, in writing and under oath, of the details of the operation of any person it suspects of being interposed for another. The commissioner may summarily rule before the commissioner for examination, any person suspected of being an interposed person. A person who is subsidized, financed, or employed by a liquor manufacturer to operate a business without disclosing the ownership of the liquor manufacturer shall be considered an interposed person for the liquor manufacturer under this Chapter.

Collected 2026-09-14T04:55:22Z. Source file · JSON

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