{
  "urn": "urn:us-la:rs:47:1201",
  "title_number": "47",
  "section_number": "1201",
  "citation": "R.S. 47:1201",
  "heading": null,
  "text": null,
  "status": "repealed",
  "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": "14",
      "name": "GIFT TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 14",
  "acts_citations": [],
  "acts_citations_raw": "Repealed by Acts 2007, No. 371, §3, eff. July 1, 2008.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101140",
  "website_law_id": 101140,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:7c89cd7d29740f3ca5aa8a04e5bbc8c33b9f8c0fcba63000ca8cec36619639f0",
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