{
  "urn": "urn:us-la:rs:47:12",
  "title_number": "47",
  "section_number": "12",
  "citation": "R.S. 47:12",
  "heading": null,
  "text": null,
  "status": "repealed",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "I",
      "name": "PRELIMINARY AND GENERAL PROVISIONS"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle I › Chapter 1",
  "acts_citations": [],
  "acts_citations_raw": "Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101111",
  "website_law_id": 101111,
  "scrape_timestamp": "2026-05-22T23:36:33Z",
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