{
  "urn": "urn:us-la:rs:22:2065",
  "title_number": "22",
  "section_number": "2065",
  "citation": "R.S. 22:2065",
  "heading": "Tax exemption",
  "text": "The association shall be exempt from payment of all fees and all taxes levied by this state or any of its subdivisions except taxes levied on real or personal property, and sales and use taxes levied by any taxing authority.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "22",
      "name": "INSURANCE CODE"
    },
    {
      "level": "chapter",
      "number": "10",
      "name": "GUARANTY FUNDS"
    },
    {
      "level": "part",
      "number": "I",
      "name": "LOUISIANA INSURANCE GUARANTY ASSOCIATION LAW"
    }
  ],
  "breadcrumb": "Title 22 › Chapter 10 › Part I",
  "acts_citations": [
    {
      "act_year": 1970,
      "act_number": 81,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2024,
      "act_number": 11,
      "section": 1,
      "effective_date": "2024-12-04",
      "effective_date_raw": "Dec. 4, 2024",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1970, No. 81, §1; Redesignated from R.S. 22:1389 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2024, 3rd Ex. Sess., No. 11, §1, eff. Dec. 4, 2024.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=509184",
  "website_law_id": 509184,
  "scrape_timestamp": "2026-05-22T22:11:43Z",
  "source_html_hash": "sha256:bcde3d5f2a21b6785adbd68d46c74d91b525ac5f8c2634dce54324ccd5a0381b",
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}