ENROLLED
ACT No. 7
2016 First Extraordinary Session
HOUSE BILL NO. 28
BY REPRESENTATIVE COX
1 AN ACT
2 To amend and reenact R.S. 26:345 and 354(D), relative to state excise taxes; to provide
3 relative to the discounts for the reporting and remitting of excise taxes on certain
4 alcoholic beverages; to reduce the amount of the discounts for accurately reporting
5 and timely remitting certain excise taxes; to provide for an effective date; and to
6 provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 26:345 and 354(D) are hereby amended and reenacted to read as
9 follows:
10 §345. Discount on taxes on beverages of low alcoholic content
11 For accurately reporting and timely remitting the taxes due under the
12 provisions of R.S. 26:342, all taxpayers shall be allowed a discount of two one and
13 one-half percent of the amount of the tax otherwise due.
14 * * *
15 §354. Payment and reporting of taxes; discounts; rules and regulations;
16 enforcement; forfeitures and penalties; redemption of tax stamps
17 * * *
18 D. For accurately reporting and timely remitting the taxes all taxpayers shall
19 be allowed a discount of three and one-third percent of two and one-half percent of
20 the amount of the tax otherwise due. When a check or other instrument given in
21 payment of taxes is returned unpaid, the discount is forfeited.
22 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 28 ENROLLED
1 Section 2. The provisions of this Act shall become effective on April 1, 2016.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.