{
  "urn": "urn:us-la:rs:47:1035",
  "title_number": "47",
  "section_number": "1035",
  "citation": "R.S. 47:1035",
  "heading": "Due dates and delinquent dates",
  "text": "All taxes levied by this Part shall be due on or before the last day of the month following the last day of the quarter annual period, and shall become delinquent after this date and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title.",
  "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": "II",
      "name": "NATURAL GAS FRANCHISE TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 11 › Part II",
  "acts_citations": [
    {
      "act_year": 1986,
      "act_number": 628,
      "section": 1,
      "effective_date": "1986-07-06",
      "effective_date_raw": "July 6, 1986",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1986, No. 628, §1, eff. July 6, 1986.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101077",
  "website_law_id": 101077,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:2d30680b21430519efe3a3f2d26c61e82ec98bee6aab96be1437c54de5d5273e",
  "schema_version": "1.0.0"
}