RS 26:939: Applicability
Where this section sits in the code
- 343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes
A. Any vendor may become certified in accordance with the provisions of this Chapter after January 1, 1998. Effective January 1, 2000, all vendors shall participate in the program.
B. The provisions of this Chapter shall not apply to any tobacco wholesale dealer or tobacconist.
Collected 2026-09-14T04:55:27Z. Source file · JSON