{
  "urn": "urn:us-la:rs:47:1405",
  "title_number": "47",
  "section_number": "1405",
  "citation": "R.S. 47:1405",
  "heading": "Retention of records and property by the board",
  "text": "All books, papers, records, moneys and other property, heretofore used or possessed by the board as heretofore existing, shall be retained by that board as it is created and continued herein.",
  "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": "17",
      "name": "BOARD OF TAX APPEALS"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 17 › Part I",
  "acts_citations": [],
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  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101176",
  "website_law_id": 101176,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
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}