{
  "urn": "urn:us-la:rs:26:451",
  "title_number": "26",
  "section_number": "451",
  "citation": "R.S. 26:451",
  "heading": "Secretary to collect taxes",
  "text": "The secretary shall collect, supervise, and enforce the collection of all taxes, penalties, and interest that may be due under the provisions of this Chapter. To that end, he is vested with all the power and authority conferred by this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "26",
      "name": "LIQUORS-ALCOHOLIC BEVERAGES"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "ALCOHOL BEVERAGE CONTROL AND TAXATION"
    },
    {
      "level": "part",
      "number": "V",
      "name": "ADMINISTRATION"
    }
  ],
  "breadcrumb": "Title 26 › Chapter 2 › Part V",
  "acts_citations": [
    {
      "act_year": 1987,
      "act_number": 696,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1987, No. 696, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=84752",
  "website_law_id": 84752,
  "scrape_timestamp": "2026-05-22T22:16:14Z",
  "source_html_hash": "sha256:5ed3f47eebed0c8869b6c375fbf8e9d9698234ec0f49b590e40a4ce757aedf46",
  "schema_version": "1.0.0"
}