{
  "urn": "urn:us-la:rs:47:1412",
  "title_number": "47",
  "section_number": "1412",
  "citation": "R.S. 47:1412",
  "heading": "Rules of evidence",
  "text": "The rules of evidence which the board shall adopt as those binding upon it shall be those rules of evidence followed in the district courts of Louisiana.",
  "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": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101184",
  "website_law_id": 101184,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
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