§ 10-503. Sacramental wine not taxed.

Latest version.

No tax levied under this division shall apply to or be imposed upon any priest, minister, rabbi or other clergyman possessing or using wines for religious or sacramental purposes and no regulatory provisions contained in this chapter shall be construed as affecting or in any way applying to wines in the possession of any priest, minister, rabbi or other clergyman in the regular course of his religious duties and any tax so collected shall be refunded by the department of finance to such priest, minister, rabbi or other clergyman under rules and regulations and after proof satisfactory to the department has been made that such taxes have been paid.

(Code 1956, § 5-83)

State law reference

Similar provisions, R.S. 26:421(E).

                    
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