{
  "urn": "urn:us-la:civcode:art:1427",
  "article_number": "1427",
  "heading": "Reporting and deducting as authorized by tax law",
  "text": "Notwithstanding the provisions of this Chapter, for tax purposes the succession representative, or the successors if there is no representative, may report receipts and deduct expenditures as authorized by the tax law.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "book",
      "number": "III",
      "name": "Of the Different Modes of Acquiring the Ownership of Things"
    },
    {
      "level": "title",
      "number": "I",
      "name": "Of Successions"
    },
    {
      "level": "chapter",
      "number": "13",
      "name": "Payment of the Debts of an Estate"
    },
    {
      "level": "section",
      "number": "3",
      "name": "Responsibility of Successors among Themselves"
    }
  ],
  "breadcrumb": "Book III › Title I › Chapter 13 › Section 3",
  "acts_citations": [
    {
      "act_year": 1997,
      "act_number": 1421,
      "section": 1,
      "effective_date": "1999-07-01",
      "effective_date_raw": "July 1, 1999",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1997, No. 1421, §1, eff. July 1, 1999.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=108784",
  "website_law_id": 108784,
  "scrape_timestamp": "2026-05-20T14:08:35Z",
  "source_html_hash": "sha256:3ca8e87327a751792076ac6c5f55729524a2c84c08a2b85280a14831a98e803b",
  "schema_version": "1.0.0"
}