{
  "urn": "urn:us-la:rs:47:1506",
  "title_number": "47",
  "section_number": "1506",
  "citation": "R.S. 47:1506",
  "heading": "Collector's records",
  "text": "The collector shall keep a record of all his official acts and shall preserve copies of all rules, decisions and orders made by him. He shall also keep an accurate record showing the name of remitter, amount and type of all taxes paid to him, reports filed with him, and such other records as are necessary to the proper administration and execution of this Sub-title.",
  "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": "18",
      "name": "ADMINISTRATIVE PROVISIONS"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL POWERS AND DUTIES OF COLLECTOR"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part I",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101221",
  "website_law_id": 101221,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:966f0c51e787f4948f4d8f3269ac342998c831452b2face0444c9b4ea6076c92",
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}