{
  "urn": "urn:us-la:rs:11:3300",
  "title_number": "11",
  "section_number": "3300",
  "citation": "R.S. 11:3300",
  "heading": "Exemption from state income tax",
  "text": "Any annuity, retirement allowance or benefits, or refund of contributions, or any optional benefit or any other benefit paid to any person under the provisions of this Part shall be exempt from any state income tax.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "11",
      "name": "CONSOLIDATED PUBLIC RETIREMENT SYSTEMS"
    },
    {
      "level": "subtitle",
      "number": "IV",
      "name": "MUNICIPAL AND PARISH SYSTEMS"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "FIREMEN'S PENSION AND RELIEF FUNDS"
    },
    {
      "level": "part",
      "number": "IX",
      "name": "FIREMEN'S PENSION AND RELIEF FUND FOR THE CITY OF LAFAYETTE"
    }
  ],
  "breadcrumb": "Title 11 › Subtitle IV › Chapter 2 › Part IX",
  "acts_citations": [
    {
      "act_year": 1991,
      "act_number": 218,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1991, No. 218, §1; Redesignated from R.S. 33:2140.1 by Acts 1991, No. 74, §5, eff. June 25, 1991.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=75352",
  "website_law_id": 75352,
  "scrape_timestamp": "2026-05-22T21:48:22Z",
  "source_html_hash": "sha256:8f21cc8ddee364306542f1ff0389facf40b709a7acb9d19035403a5454a98ff2",
  "schema_version": "1.0.0"
}