§ 10-508. Illegal export sales taxable.

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Any shipment by any person in the city of any alcoholic beverages for ultimate delivery to any person in another parish, municipality or other political subdivision in this state shall not, when the local laws of such parish, municipality or political subdivision of this state prohibit the sale or traffic in alcoholic beverages therein, be recognized as a bona fide out-of-city shipment and the alcoholic beverages in question shall, in all respects, be taxable, and be otherwise subject to the provisions of this chapter.

(Code 1956, § 5-88)

                    
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