Louisiana § RS 26:342 - Tax on beverages of low alcoholic content

Full text of Louisiana Louisiana Civil Code § RS 26:342 — Tax on beverages of low alcoholic content, with citation guidance and answers to common questions.

§ RS 26:342. Tax on beverages of low alcoholic content

            There is levied and imposed on all beverages of low alcoholic content handled in Louisiana an excise tax of twelve dollars and fifty cents per barrel containing not more than thirty-one gallons, and at a like rate for fractional parts of a barrel.

            Amended by Acts 1974, No. 592, §1; Acts 1979, No. 442, §1, eff. July 13, 1979; Acts 1987, No. 696, §1; Acts 2016, No. 13, §1, eff. April 1, 2016.

Source: official Louisiana text · Last verified 2026-08-27

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Frequently Asked Questions About Louisiana § RS 26:342

What does Louisiana Civil Code § RS 26:342 cover?

Section RS 26:342 ("Tax on beverages of low alcoholic content") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Louisiana § RS 26:342?

A common citation format is "Louisiana Civil Code § RS 26:342" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Louisiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.

How does Louisiana § RS 26:342 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.