{
  "urn": "urn:us-la:rs:30:2242",
  "title_number": "30",
  "section_number": "2242",
  "citation": "R.S. 30:2242",
  "heading": "Imposition",
  "text": "There is hereby levied a one time tax upon the hazardous waste content, as of July 1, 1984, of land in Louisiana, as determined in this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "30",
      "name": "MINERALS, OIL, AND GAS AND ENVIRONMENTAL QUALITY"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "ENVIRONMENTAL QUALITY"
    },
    {
      "level": "chapter",
      "number": "11",
      "name": "TAXATION OF DISPOSAL AND STORAGE OF HAZARDOUS WASTE"
    }
  ],
  "breadcrumb": "Title 30 › Subtitle II › Chapter 11",
  "acts_citations": [
    {
      "act_year": 1984,
      "act_number": 8,
      "section": 1,
      "effective_date": "1984-03-27",
      "effective_date_raw": "March 27, 1984",
      "role": "enactment"
    },
    {
      "act_year": 1984,
      "act_number": 108,
      "section": 1,
      "effective_date": "1984-06-15",
      "effective_date_raw": "June 15, 1984",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984. Acts 1984, No. 108, §1, eff. June 15, 1984.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=87270",
  "website_law_id": 87270,
  "scrape_timestamp": "2026-05-22T22:31:14Z",
  "source_html_hash": "sha256:7d039d258cf973e257e760744835b0f6805e53e4437abedbc03a536cab81bd98",
  "schema_version": "1.0.0"
}