{
  "urn": "urn:us-la:rs:23:1748",
  "title_number": "23",
  "section_number": "1748",
  "citation": "R.S. 23:1748",
  "heading": "Prescription of assessments as judgments",
  "text": "Assessments under this Subpart being tantamount to and equivalent to judgments shall not be subject to the running of any prescription other than such prescription as would run against a judgment in favor of the state of Louisiana in accordance with the constitution and laws of this state.",
  "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": "B",
      "name": "OVERPAID BENEFITS"
    }
  ],
  "breadcrumb": "Title 23 › Chapter 11 › Part X › Subpart B",
  "acts_citations": [
    {
      "act_year": 1989,
      "act_number": 350,
      "section": 1,
      "effective_date": "1990-01-01",
      "effective_date_raw": "Jan. 1, 1990",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1989, No. 350, §1, eff. Jan. 1, 1990.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=83708",
  "website_law_id": 83708,
  "scrape_timestamp": "2026-05-22T22:11:47Z",
  "source_html_hash": "sha256:4abeea7c55f22250841ea1e20e727330c53a1dabe9acbd70587b3f343a11c955",
  "schema_version": "1.0.0"
}