{
  "urn": "urn:us-la:rs:12:1015",
  "title_number": "12",
  "section_number": "1015",
  "citation": "R.S. 12:1015",
  "heading": "Shares",
  "text": "A. There shall be only one class of shares of a professional accounting corporation, denominated common shares which shall be either with or without par value.\n\nB. The ownership of shares in a professional accounting corporation shall be subject to the provisions of the Louisiana Accountancy Act.\n\nC. Repealed by Acts 2000, 1st Ex. Sess., No. 30, §2, eff. April 14, 2000.\n\nD. R.S. 12:78 shall not apply to professional accounting corporations.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "12",
      "name": "CORPORATIONS AND ASSOCIATIONS"
    },
    {
      "level": "chapter",
      "number": "12",
      "name": "PROFESSIONAL ACCOUNTING CORPORATIONS"
    }
  ],
  "breadcrumb": "Title 12 › Chapter 12",
  "acts_citations": [
    {
      "act_year": 1970,
      "act_number": 191,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1972,
      "act_number": 82,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2000,
      "act_number": 30,
      "section": 1,
      "effective_date": "2000-04-14",
      "effective_date_raw": "April 14, 2000",
      "role": "amendment"
    },
    {
      "act_year": 2000,
      "act_number": 30,
      "section": 2,
      "effective_date": "2000-04-14",
      "effective_date_raw": "April 14, 2000",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1970, No. 191, §1. Amended by Acts 1972, No. 82, §1; Acts 2000, 1st Ex. Sess., No. 30, §§1, 2, eff. April 14, 2000.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=76104",
  "website_law_id": 76104,
  "scrape_timestamp": "2026-05-22T21:50:10Z",
  "source_html_hash": "sha256:65a8d347e1e29bb41a39252a3eaac5487a665955a7d1f59d5a00c6aa94dca688",
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}