yourstate.us
Home / Louisiana / Liquors-Alcoholic Beverages
La. Rev. Stat. § 26:347

Refunds

Louisiana · Louisiana Revised Statutes Title 26 — Liquors-Alcoholic Beverages · Status: effective

Get this as JSONEmbed this
Cite this
Citation
La. Rev. Stat. § 26:347, Refunds, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2708508
Permanent ID
ys:prov:2708508@1
SHA-256
03e1b2b7ebf2de4ebd6e518ef1aff1589cf0290606a765699fdf8349ae47f2c4

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

The secretary may make refunds or allow a tax credit to wholesale dealers on account of taxes paid on beverages of high and low alcoholic content which, being damaged and unfit for sale, are destroyed by the dealer or returned to the manufacturer or jobber. No refund or credit shall be allowed for breakage.