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La. Rev. Stat. § 26:353

Presumption of taxability of beverages of low alcoholic content

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

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La. Rev. Stat. § 26:353, Presumption of taxability of beverages of low alcoholic content, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2708514
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For purposes of enforcing the provisions of this Chapter and the collection of the tax levied herein, it is presumed that all beverages of low alcoholic content produced or manufactured or shipped into this state are to be handled in this state and are subject to the tax levied herein. This presumption is prima facie only and subject to proof furnished the secretary.