A. The following excise taxes are levied on all beverages of high alcoholic content handled in Louisiana:

            (1) Liquors; at the rate of eighty cents per liter.

            (2) Sparkling wines; fifty-five cents per liter.

            (3) Still wines:

            (a) Of an alcoholic content of not more than fourteen percent by volume–at the rate of twenty cents per liter.

            (b) Of an alcoholic content of more than fourteen percent by volume but no more than twenty-four percent by volume–at the rate of thirty-five cents per liter.

            (c) Of an alcoholic content of more than twenty-four percent by volume–at the rate of fifty-five cents per liter.

            (4) Malt beverages; at the rate of twelve dollars and fifty cents per barrel containing not more than thirty-one standard gallons and at a like rate for fractional parts of a barrel.

            (5) Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.

            B. Repealed by Acts 2006, No. 808, §2, eff. June 30, 2006.

            Amended by Acts 1956, No. 152, §1; Acts 1970, No. 272, §1; Acts 1978, No. 441, §2, eff. Jan. 1, 1979; Acts 1987, No. 696, §1; Acts 1990, No. 736, §1; Acts 1998, No. 71, §1, eff. June 25, 1998; Acts 2006, No. 808, §2, eff. June 30, 2006; Acts 2016, 1^st Ex. Sess., No. 13, §1, eff. April 1, 2016; Acts 2017, No. 212, §1, eff. June 14, 2017.