{
  "urn": "urn:us-la:rs:47:1511",
  "title_number": "47",
  "section_number": "1511",
  "citation": "R.S. 47:1511",
  "heading": "Power to make rules and regulations",
  "text": "In addition to specific authority granted to the secretary elsewhere, the secretary is authorized to prescribe rules and regulations to carry out the purposes of this Title and the purposes of any other statutes or provisions included under the secretary's authority. These rules and regulations shall be promulgated pursuant to the provisions of the Administrative Procedure Act and will have the full force and effect of 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": "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": [
    {
      "act_year": 1958,
      "act_number": 168,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2003,
      "act_number": 39,
      "section": 1,
      "effective_date": "2003-05-23",
      "effective_date_raw": "May 23, 2003",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1958, No. 168, §1; Acts 2003, No. 39, §1, eff. May 23, 2003.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101229",
  "website_law_id": 101229,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:cd2a823c7391e139f7460ffbcf9c5cddb009164bfad899ccd15a259111ccba1f",
  "schema_version": "1.0.0"
}