Louisiana § RS 26:491 - Local taxes authorized on beverages are exclusive

Full text of Louisiana Louisiana Civil Code § RS 26:491 — Local taxes authorized on beverages are exclusive, with citation guidance and answers to common questions.

§ RS 26:491. Local taxes authorized on beverages are exclusive

No tax on the manufacture, distribution, transportation, or importation of alcoholic beverages shall be imposed by way of licenses, excise taxes, or otherwise by any police jury, municipality, or other local taxing authorities despite any special or general law to the contrary, except as expressly authorized by this Chapter.  

Acts 1983, No. 41, §1, eff. June 17, 1983; Acts 1987, No. 696, §1.

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

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Frequently Asked Questions About Louisiana § RS 26:491

What does Louisiana Civil Code § RS 26:491 cover?

Section RS 26:491 ("Local taxes authorized on beverages are exclusive") 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 26:491?

A common citation format is "Louisiana Civil Code § RS 26:491" (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 26:491 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.