La. Stat. tit. 26 § 345

Current with changes from the 2024 Legislative Session

Section 26:345 - Discount on taxes on beverages of low alcoholic content

For accurately reporting and timely remitting the taxes due under the provisions of R.S. 26:342, all taxpayers shall be allowed a discount of one and one-half percent of the amount of the tax otherwise due.

La. R.S. § 26:345

Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. July 1, 2002; Acts 2016, No. 7, 1^st Ex. Sess., §1, eff. April 1, 2016.

Amended by Acts 2016EX1, No. 7,s. 1, eff. 4/1/2016.

Acts 1987, No. 696, §1; Acts 2002, No. 14, §1, eff. 7/1/2002.