{"data":{"id":"us-la/rs-26-581","jurisdiction":"us-la","citation":"RS 26:581","heading":"Definitions","body":"For purposes of this Chapter, the following words have the following meanings:\n(1) \"Alcoholic beverages\", \"beverages of low alcoholic content\", and \"beverages of high alcoholic content\" have the meanings ascribed to them in R.S. 26:241.\n(2) \"Election district\" means a district from which a parochial officer is elected but \"election district\" does not include a district located entirely within an incorporated municipality.","path":["343. Taxes on beverages of high alcoholic content in lieu of other state excise taxes","CHAPTER 3. LOCAL OPTION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=84768","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:25Z","sha256":"d6c5c7aa24a5cb70eae063edc6caaaf985f63d08d72f77aac57239367763c32c","source_id":"us-la","stale":false,"prev":"us-la/rs-26-521","next":"us-la/rs-26-582"},"notice":"GroundRules: Original legal text. Not legal advice."}