{
  "urn": "urn:us-la:rs:47:1433",
  "title_number": "47",
  "section_number": "1433",
  "citation": "R.S. 47:1433",
  "heading": "Publication of opinions and decisions",
  "text": "The board shall provide for the publication of such of its reports, opinions and decisions or judgments as are of public interest, in such form as it may deem best adapted for public convenience and use, and such authorized publication shall be competent evidence of the reports of the board for purposes of all courts of the state, without any further proof or authentication thereof. The board's internal deliberations concerning a pending matter shall be considered judicial proceedings for the purposes of R.S. 42:17(B).",
  "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": "II",
      "name": "APPEALS FOR REDETERMINATION OF ASSESSMENT OR FOR DETERMINATION OF OVERPAYMENT"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 17 › Part II",
  "acts_citations": [
    {
      "act_year": 2014,
      "act_number": 198,
      "section": 1,
      "effective_date": "2014-07-01",
      "effective_date_raw": "July 1, 2014",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2014, No. 198, §1, eff. July 1, 2014.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101193",
  "website_law_id": 101193,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:8a0ec8bef839bda9ece4fe6537ab2d680a513c04926061cd4be347c676d97e55",
  "schema_version": "1.0.0"
}