{"data":{"id":"us-la/rs-26-344","jurisdiction":"us-la","citation":"RS 26:344","heading":"Taxes collected from dealer","body":"Except as provided for in R.S. 26:341(B) and 359(B)(2), (C), and (D), the taxes levied by R.S. 26:341 and 342 shall be collected, as far as practicable, from the dealer who first handles the alcoholic beverages in Louisiana. If for any reason the dealer who first handled the taxable alcoholic beverages has escaped payment of the taxes, those taxes shall be collected from any person in whose hands the taxable beverages are found. In no case, however, shall there be a duplication of taxation.","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=84717","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:24Z","sha256":"3fce26badd50937f72838c7c669e8c1601e07743e5a68ba0da8d03bc81e6eff7","source_id":"us-la","stale":false,"prev":"us-la/rs-26-342","next":"us-la/rs-26-345"},"notice":"GroundRules: Original legal text. Not legal advice."}