{
  "urn": "urn:us-la:rs:23:1540",
  "title_number": "23",
  "section_number": "1540",
  "citation": "R.S. 23:1540",
  "heading": "Appeal of liability or tax rate determination",
  "text": "An employer may apply for review of any liability determination and any tax rate resulting from that determination in accordance with the time delays and procedures provided in R.S. 23:1541(E).",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "23",
      "name": "LABOR AND WORKER'S COMPENSATION"
    },
    {
      "level": "chapter",
      "number": "11",
      "name": "UNEMPLOYMENT COMPENSATION"
    },
    {
      "level": "part",
      "number": "III",
      "name": "CONTRIBUTIONS"
    }
  ],
  "breadcrumb": "Title 23 › Chapter 11 › Part III",
  "acts_citations": [
    {
      "act_year": 1989,
      "act_number": 351,
      "section": 1,
      "effective_date": "1989-06-28",
      "effective_date_raw": "June 28, 1989",
      "role": "enactment"
    },
    {
      "act_year": 2014,
      "act_number": 529,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1989, No. 351, §1, eff. June 28, 1989; Acts 2014, No. 529, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=83583",
  "website_law_id": 83583,
  "scrape_timestamp": "2026-05-22T22:11:46Z",
  "source_html_hash": "sha256:04e792196fdd693e413b29bb29413be5ec98d523d6f9197b7d27a8a7c0e903c5",
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