{
  "urn": "urn:us-la:rs:23:1725",
  "title_number": "23",
  "section_number": "1725",
  "citation": "R.S. 23:1725",
  "heading": "Notice of assessment; reassessment",
  "text": "The administrator shall notify the employer of the assessment by sending a notice of assessment by certified or registered mail to the employer's last known address.\n\nNothing in this part shall be construed so as to deprive the administrator of the right and power to reassess an employer for any report, contributions, interest or penalty in the event a deficiency in the amount of assessment is discovered.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "23",
      "name": "LABOR AND WORKER'S COMPENSATION"
    },
    {
      "level": "chapter",
      "number": "11",
      "name": "UNEMPLOYMENT COMPENSATION"
    },
    {
      "level": "part",
      "number": "X",
      "name": "ALTERNATIVE COLLECTION PROCEDURES AND ASSESSMENTS"
    },
    {
      "level": "subpart",
      "number": "A",
      "name": "OUTSTANDING CONTRIBUTIONS"
    }
  ],
  "breadcrumb": "Title 23 › Chapter 11 › Part X › Subpart A",
  "acts_citations": [
    {
      "act_year": 1972,
      "act_number": 336,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1972, No. 336, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=83690",
  "website_law_id": 83690,
  "scrape_timestamp": "2026-05-22T22:11:47Z",
  "source_html_hash": "sha256:277ec9dddf4023bc591e9ff92dceb891eca5f1e7fd364f76297de5450d9b81dd",
  "schema_version": "1.0.0"
}