Code · Louisiana · Title 26 — Liquors-Alcoholic Beverages

RS 26:345

74 words·~1 min read·/la/title-26/26-75

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RS 26:345

§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.

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.