Louisiana Revised Statutes & Codes
La. Rev. Stat. § 26:344 (2026)
Taxes collected from dealer
✓ current as of May 2026
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§344. Taxes collected from dealer
Except as provided for in R.S. 26:341(B) and 359(B)(2), (C), and (D), the taxes levied by R.S. 26:341 and 342 shall be collected, as far as practicable, from the dealer who first handles the alcoholic beverages in Louisiana. If for any reason the dealer who first handled the taxable alcoholic beverages has escaped payment of the taxes, those taxes shall be collected from any person in whose hands the taxable beverages are found. In no case, however, shall there be a duplication of taxation.
Amended by Acts 1972, No. 537, §1; Acts 1987, No. 696, §1; Acts 1998, No. 71, §1, eff. June 25, 1998.
Notes of Decisions
Cited in 2
cases, 1955–2018 · leading case: Beer Indus. League of Louisiana & Wine & Spirits Found. of Louisiana, Inc. v. the City of New Orleans & Norman S. Foster, in His Off. Capacity as Chief Fin. Officer & Dir. of Fin. for the City of New Orleans, 251 So. 3d 380 (La. 2018).
Beer Indus. League of Louisiana & Wine & Spirits Found. of Louisiana, Inc. v. the City of New Orleans & Norman S. Foster, in His Off. Capacity as Chief Fin. Officer & Dir. of Fin. for the City of New Orleans, 251 So. 3d 380 (La. 2018). “R.S. 26:344, the plaintiffs note the gallonage tax is described as “taxes on beverages of high alcoholic content….”
State v. Harrison Wholesale Liquors, Inc., 80 So. 2d 546 (La. Ct. App. 1955). “26:341, R.S. 26:344).” The plaintiff asserts that the trial judge erred in not allowing statutory penalties, interest and attorneys’ fees and, in support thereof, points respectively to LSA-R.”
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