{
  "urn": "urn:us-la:rs:22:2095",
  "title_number": "22",
  "section_number": "2095",
  "citation": "R.S. 22:2095",
  "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 immovable property.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "22",
      "name": "INSURANCE CODE"
    },
    {
      "level": "chapter",
      "number": "10",
      "name": "GUARANTY FUNDS"
    },
    {
      "level": "part",
      "number": "II",
      "name": "LOUISIANA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION FUNDS"
    }
  ],
  "breadcrumb": "Title 22 › Chapter 10 › Part II",
  "acts_citations": [
    {
      "act_year": 1991,
      "act_number": 998,
      "section": 1,
      "effective_date": "1991-09-30",
      "effective_date_raw": "Sept. 30, 1991",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1991, No. 998, §1, eff. Sept. 30, 1991; Redesignated from R.S. 22:1395.15 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=509253",
  "website_law_id": 509253,
  "scrape_timestamp": "2026-05-22T22:11:44Z",
  "source_html_hash": "sha256:670a4c114189a9015af00174de9ac4e338928822264d18980cb08e7dce0d4ab2",
  "schema_version": "1.0.0"
}