RS 26:143

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Jurisdiction: United States — Louisiana
Instrument: Act or statute
Version: Undated source snapshot
Language: en
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inspection inventory records invoicing

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Manufacturers and wholesalers of alcoholic beverages must make duplicate invoices for each shipment or delivery, keep those invoices for two years, and keep related manufacture and purchase records available for commissioner inspection. Retail dealers must keep purchase records and related books and records available for inspection. Manufacturers and wholesalers may use a computer-generated record instead of invoices, and that record must also be kept for two years.

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Provisions of RS 26:143

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26:143
RS 26:143
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AI-assisted research summary: Manufacturers and wholesalers of alcoholic beverages must make duplicate invoices for each shipment or delivery, keep those invoices for two years, and keep related manufacture and purchase records available for commissioner inspection. Retail dealers must keep purchase records and related books and records available for inspection. Manufacturers and wholesalers may use a computer-generated record instead of invoices, and that record must also be kept for two years.

§143. Invoices and records of dealers A. Every manufacturer and every wholesaler of alcoholic beverages shall, at the time of shipping or delivering, make a true duplicate invoice of each shipment showing full and complete details of each sale or delivery of the beverages. This invoice shall be retained for a period of two years for the inspection and use of the commissioner. They shall also keep a record of the manufacture and purchase of such beverages by them and shall hold all books, records, and memoranda pertaining to the manufacture and purchase of these beverages subject to the inspection of the commissioner. B. Retail dealers shall keep a record of all alcoholic beverages purchased by them and shall hold all books, records, and memoranda pertaining to the purchase and sale of such alcoholic beverages for inspection by the commissioner or his agents. C. In lieu of the invoices required herein for manufacturers and wholesalers, a computer-generated record may be used for the purposes of substantiating the details of each sale or delivery of alcoholic beverages. This record shall be retained for a period of two years for the inspection and use of the commissioner. Acts 1987, No. 696, §1; Acts 1999, No. 202, §1, eff. July 1, 1999.

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RS 26:143

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