{
  "urn": "urn:us-la:rs:22:215",
  "title_number": "22",
  "section_number": "215",
  "citation": "R.S. 22:215",
  "heading": "Exemption from taxation",
  "text": "All nonprofit funeral service associations operating hereunder are declared to be charitable and beneficial institutions and they as well as all of their receipts, funds, reserves, and all of their property, except real estate, used in connection with the operation of their affairs shall be exempted from any and all forms of taxation, except the fees prescribed in R.S. 22:214, by the state or any of its political subdivisions.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "22",
      "name": "INSURANCE CODE"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "REQUIREMENTS FOR INSURERS AND OTHER RISK BEARING ENTITIES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "KINDS OF INSURERS"
    },
    {
      "level": "subpart",
      "number": "G",
      "name": "NONPROFIT FUNERAL SERVICE ASSOCIATIONS"
    }
  ],
  "breadcrumb": "Title 22 › Chapter 2 › Part I › Subpart G",
  "acts_citations": [
    {
      "act_year": 1958,
      "act_number": 125,
      "section": null,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2009,
      "act_number": 503,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1958, No. 125; Redesignated from R.S. 22:355 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2009, No. 503, §1. NOTE: Former R.S. 22:215 redesignated as R.S. 22:1000 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=506396",
  "website_law_id": 506396,
  "scrape_timestamp": "2026-05-22T22:11:37Z",
  "source_html_hash": "sha256:3bb19611334262948487a6cc7d87f0e27829e8d076081eb2d245803a2d2728c1",
  "schema_version": "1.0.0"
}