{"data":{"id":"us-la/rs-26-491","jurisdiction":"us-la","citation":"RS 26:491","heading":"Local taxes authorized on beverages are exclusive","body":"No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.","path":["343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes","PART VI. LOCAL TAXATION AND REGULATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=84761","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:25Z","sha256":"c7dd7806a2c5b8cd74d7a2041edb12c625c3de1fab5f4582fc7ada52717ea3ca","source_id":"us-la","stale":false,"prev":"us-la/rs-26-459","next":"us-la/rs-26-492"},"notice":"GroundRules: Original legal text. Not legal advice."}