{
  "urn": "urn:us-la:rs:47:1513",
  "title_number": "47",
  "section_number": "1513",
  "citation": "R.S. 47:1513",
  "heading": "Power to administer oaths",
  "text": "The collector or his authorized representatives may take the oath of any person signing any application, deposition, statement or report required by the provisions of this Sub-title, or administer such other oaths as may be necessary for the purpose of enforcing and administering the provisions of this Sub-title; provided however, that any form, affidavit or oath required by the Department of Revenue in connection with the issuance of a motor vehicle license plate may be signed before any revenue deputy or notary public, at the option of the person applying for said license plate.",
  "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": 1968,
      "act_number": 558,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1968, No. 558, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101231",
  "website_law_id": 101231,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:a6216aeef95d0c2a00f8a023e5401472cc5c30176b054cb6e543af98ca67c5ad",
  "schema_version": "1.0.0"
}