{"data":{"id":"us-la/rs-26-342","jurisdiction":"us-la","citation":"RS 26:342","heading":"Tax on beverages of low alcoholic content","body":"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 parts of a barrel.","path":["343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=84715","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:24Z","sha256":"c3b7ac9d70a9a208ae8c3e92727602d506cda0cb00437c4f566ce342e2ac13d0","source_id":"us-la","stale":false,"prev":"us-la/rs-26-341","next":"us-la/rs-26-344"},"notice":"GroundRules: Original legal text. Not legal advice."}