Louisiana Revised Statutes 26:344 – Taxes collected from dealer
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Terms Used In Louisiana Revised Statutes 26:344
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
Except as provided for in La. Rev. Stat. 26:341(B) and 359(B)(2), (C), and (D), the taxes levied by La. Rev. Stat. 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.
Amended by Acts 1972, No. 537, §1; Acts 1987, No. 696, §1; Acts 1998, No. 71, §1, eff. June 25, 1998.