{
  "urn": "urn:us-la:rs:12:1603",
  "title_number": "12",
  "section_number": "1603",
  "citation": "R.S. 12:1603",
  "heading": "Tax filing requirements",
  "text": "Short period tax returns shall be filed for the converting entity as required by Title 47 of the Revised Statutes if the surviving entity's tax classification is different from the converting entity's tax classification.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "12",
      "name": "CORPORATIONS AND ASSOCIATIONS"
    },
    {
      "level": "chapter",
      "number": "25",
      "name": "CONVERSIONS OF BUSINESS ORGANIZATIONS"
    }
  ],
  "breadcrumb": "Title 12 › Chapter 25",
  "acts_citations": [
    {
      "act_year": 2006,
      "act_number": 153,
      "section": 1,
      "effective_date": "2006-06-02",
      "effective_date_raw": "June 2, 2006",
      "role": "enactment"
    },
    {
      "act_year": 2014,
      "act_number": 328,
      "section": 1,
      "effective_date": "2015-01-01",
      "effective_date_raw": "Jan. 1, 2015",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 2006, No. 153, §1, eff. June 2, 2006; Acts 2014, No. 328, §1, eff. Jan. 1, 2015.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=409519",
  "website_law_id": 409519,
  "scrape_timestamp": "2026-05-22T21:51:11Z",
  "source_html_hash": "sha256:ed8074c709b696a11304736a4d822c69c7403f970dbb2f27313f7a23a0e9785a",
  "schema_version": "1.0.0"
}