{
  "urn": "urn:us-la:rs:30:2398",
  "title_number": "30",
  "section_number": "2398",
  "citation": "R.S. 30:2398",
  "heading": "Capital improvements",
  "text": "Any capital improvements made under this Chapter shall qualify for any tax deductions as provided by law.",
  "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": "17",
      "name": "LOUISIANA RECLAIMED WATER LAW"
    }
  ],
  "breadcrumb": "Title 30 › Subtitle II › Chapter 17",
  "acts_citations": [
    {
      "act_year": 2003,
      "act_number": 985,
      "section": 1,
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      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2003, No. 985, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=207867",
  "website_law_id": 207867,
  "scrape_timestamp": "2026-05-22T22:31:56Z",
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