{
  "urn": "urn:us-la:rs:47:1040",
  "title_number": "47",
  "section_number": "1040",
  "citation": "R.S. 47:1040",
  "heading": "Disposition of collections",
  "text": "The secretary shall make remittance to the state treasurer, immediately upon receipt, of all taxes, together with all interest and penalties applicable thereto, collected by the treasurer, and the treasurer shall place the same in a special account, which shall be used for the state hospital board and for payment of old age assistance and other social security benefits, to be apportioned by the governor.",
  "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"
    },
    {
      "act_year": 1997,
      "act_number": 1126,
      "section": 1,
      "effective_date": "1997-07-01",
      "effective_date_raw": "July 1, 1997",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1986, No. 628, §1, eff. July 6, 1986; Acts 1997, No. 1126, §1, eff. July 1, 1997.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101083",
  "website_law_id": 101083,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:6809c2417090907d80c5e83485839658c24a4ced0163ef1408ec2242aec65a38",
  "schema_version": "1.0.0"
}