{
  "urn": "urn:us-la:rs:30:2253",
  "title_number": "30",
  "section_number": "2253",
  "citation": "R.S. 30:2253",
  "heading": "Delinquency penalty",
  "text": "Failure to pay the tax due to the secretary of the Department of Revenue on January 1, 1985, shall result in the imposition of a penalty of twenty-five percent of the tax due hereunder in addition to interest as provided by Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.",
  "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": 1997,
      "act_number": 658,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1984, 1st Ex. Sess., No. 8, §1, eff. March 27, 1984; Acts 1997, No. 658, §2.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=87281",
  "website_law_id": 87281,
  "scrape_timestamp": "2026-05-22T22:31:16Z",
  "source_html_hash": "sha256:17b87cb4f39fd41af08d41fb61e92a66957d088545430f218b19a421b100845a",
  "schema_version": "1.0.0"
}