{
  "urn": "urn:us-la:rs:47:1004",
  "title_number": "47",
  "section_number": "1004",
  "citation": "R.S. 47:1004",
  "heading": "Businesses partly taxable",
  "text": "The provisions of this Part shall apply to any person who is or may be engaged in any business, a portion of which is covered by or included in the various classes of business defined in R.S. 47:1003; but only upon the gross receipts derived from that portion of the business which is covered by or included in and not exempted by R.S. 47:1003 shall be subject to tax.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "11",
      "name": "TAXES ON UTILITIES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "TAX ON TRANSPORTATION AND COMMUNICATION UTILITIES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 11 › Part I",
  "acts_citations": [
    {
      "act_year": 1964,
      "act_number": 300,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1964, No. 300, §2.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101063",
  "website_law_id": 101063,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:5fcbb43e96729c86be8f6fa98dc098d3be20972821c507ebc98b865f1454b3fb",
  "schema_version": "1.0.0"
}