Louisiana Revised Statutes 26:352 – Donated alcoholic beverages of high and low alcoholic content taxable
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Terms Used In Louisiana Revised Statutes 26:352
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
Any person or any dealer may donate alcoholic beverages of high and low alcoholic content to a licensed Type A special event or to an unlicensed civic, religious, or charitable organization subject to the payment of any applicable excise taxes.
Acts 1987, No. 696, §1; Acts 2014, No. 835, §1, eff. June 23, 2014; Acts 2017, No. 212, §1, eff. June 14, 2017.