{
  "urn": "urn:us-la:rs:22:386",
  "title_number": "22",
  "section_number": "386",
  "citation": "R.S. 22:386",
  "heading": "Annual reports",
  "text": "By June first of each year, every property residual value insurer shall, file with the commissioner an audited financial statement for the immediately preceding year ending December thirty-first. The financial statement shall be audited by a certified public accounting firm which is acceptable to the commissioner. The commissioner may determine and require that additional information be submitted with the audited financial statements.",
  "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": "M",
      "name": "PROPERTY RESIDUAL VALUE INSURERS"
    }
  ],
  "breadcrumb": "Title 22 › Chapter 2 › Part I › Subpart M",
  "acts_citations": [
    {
      "act_year": 1981,
      "act_number": 472,
      "section": 1,
      "effective_date": "1981-07-19",
      "effective_date_raw": "July 19, 1981",
      "role": "enactment"
    },
    {
      "act_year": 2009,
      "act_number": 98,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1981, No. 472, §1, eff. July 19, 1981; Redesignated from R.S. 22:1905 by Acts 2008, No. 415, §1, eff. Jan. 1, 2009; Acts 2009, No. 98, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=506579",
  "website_law_id": 506579,
  "scrape_timestamp": "2026-05-22T22:11:38Z",
  "source_html_hash": "sha256:492e864edfa887a4ccc0f232a3c41591b01e491a0902b9912958b1a54757b2fc",
  "schema_version": "1.0.0"
}