{"data":{"id":"us-la/rs-26-939","jurisdiction":"us-la","citation":"RS 26:939","heading":"Applicability","body":"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.\nB. The provisions of this Chapter shall not apply to any tobacco wholesale dealer or tobacconist.","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=84874","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T04:55:27Z","sha256":"5554ee856bfbfabac85eb209a94ad26a36d135b3e5f212408a6b581bacfe1c4a","source_id":"us-la","stale":false,"prev":"us-la/rs-26-938","next":"us-la/rs-27-1"},"notice":"GroundRules: Original legal text. Not legal advice."}