{
  "urn": "urn:us-la:rs:22:304",
  "title_number": "22",
  "section_number": "304",
  "citation": "R.S. 22:304",
  "heading": "Taxation",
  "text": "Every society organized or licensed under this Subpart is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all state, parish, district, municipal, or school tax, other than taxes on real estate and office equipment.",
  "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": "J",
      "name": "FRATERNAL BENEFIT SOCIETIES"
    }
  ],
  "breadcrumb": "Title 22 › Chapter 2 › Part I › Subpart J",
  "acts_citations": [
    {
      "act_year": 1958,
      "act_number": 125,
      "section": null,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1987,
      "act_number": 470,
      "section": 1,
      "effective_date": "1988-01-01",
      "effective_date_raw": "Jan. 1, 1988",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1958, No. 125; Acts 1987, No. 470, §1, eff. Jan. 1, 1988; Redesignated from R.S. 22:564 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=506521",
  "website_law_id": 506521,
  "scrape_timestamp": "2026-05-22T22:11:38Z",
  "source_html_hash": "sha256:13bc9610eee7c4e9ca267ef5e90c278743292a74af46e12c39ad87c129080edb",
  "schema_version": "1.0.0"
}