{
  "urn": "urn:us-la:rs:4:168",
  "title_number": "4",
  "section_number": "168",
  "citation": "R.S. 4:168",
  "heading": "License fees, commissions, and taxes of this Part in lieu of all other such taxes",
  "text": "The license fees, commissions, and taxes imposed in this Part are in lieu of all other such licenses, sales, excise and occupational taxes to the state or to any parish, city, town, or other political subdivision thereof.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "4",
      "name": "AMUSEMENTS AND SPORTS"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "RACING"
    },
    {
      "level": "part",
      "number": "I",
      "name": "HORSE RACING"
    }
  ],
  "breadcrumb": "Title 4 › Chapter 4 › Part I",
  "acts_citations": [
    {
      "act_year": 1968,
      "act_number": 554,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1968, No. 554, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=96786",
  "website_law_id": 96786,
  "scrape_timestamp": "2026-05-22T23:10:23Z",
  "source_html_hash": "sha256:a61960d607d53b57ff7c4f324598b7f6011f6cbe88af13baf881f9bc163fcf94",
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}