Louisiana Revised Statutes 26:361 – Transportation within state of non tax-paid* alcoholic beverages by means other than common carrier prohibited
Terms Used In Louisiana Revised Statutes 26:361
- Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
A. No person shall transport, carry, or move alcoholic beverages in which the tax levied in this Chapter has not been paid from point to point within this state by any means of transportation other than a common carrier. The means of transportation used in violation of this Section is subject to seizure by the secretary and to forfeiture and sale in the manner provided in this Part.
B. The provisions of this Section do not apply to duly licensed wholesale dealers and manufacturers who transport or cause to be transported beverages of high alcoholic content from the floor stock of one duly licensed wholesale dealer or manufacturer in this state to another duly licensed wholesale dealer or manufacturer in this state. The transportation of these beverages shall be accomplished strictly within the provisions of rules and regulations prescribed by the secretary.
Acts 1987, No. 696, §1.
*AS APPEARS IN ENROLLED BILL.