{
  "urn": "urn:us-la:rs:47:1485",
  "title_number": "47",
  "section_number": "1485",
  "citation": "R.S. 47:1485",
  "heading": "Legislature not to consider claims not first presented to board",
  "text": "The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of Tax Appeals and its report thereon filed with said claim or demand against the state.",
  "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": "V",
      "name": "CLAIMS AGAINST THE STATE"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 17 › Part V",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101210",
  "website_law_id": 101210,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:0be85765168ae850c6a9f74c34c76933e7acf41345b7a3ce8a2c2f7066f3dba5",
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}