{
  "urn": "urn:us-la:rs:47:1486",
  "title_number": "47",
  "section_number": "1486",
  "citation": "R.S. 47:1486",
  "heading": "No appeal from action of board",
  "text": "An action of the board rejecting or refusing to approve any claim under this Part may not be appealed to the courts. However, nothing contained in this Part shall deny a claimant whose claim has been rejected by the board the right to sue on the claim in a court of proper jurisdiction when such cause of action is otherwise allowed by law.",
  "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": [
    {
      "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=101211",
  "website_law_id": 101211,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:afdeaaa0e67429f7de63ad1af6fd5ff1b2d4ccb1c4039227c5a65381fa5d235c",
  "schema_version": "1.0.0"
}