{
  "urn": "urn:us-la:rs:47:1515",
  "title_number": "47",
  "section_number": "1515",
  "citation": "R.S. 47:1515",
  "heading": "Prohibition of class action lawsuits",
  "text": "Notwithstanding any law to the contrary, no class action lawsuit shall be brought against the secretary of the Department of Revenue in the Board of Tax Appeals or any state or federal court by or on behalf of taxpayers or any other interested party arising from or related to the administration of tax laws and all related matters.",
  "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": 2025,
      "act_number": 361,
      "section": 1,
      "effective_date": "2025-06-20",
      "effective_date_raw": "June 20, 2025",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2025, No. 361, §1, eff. June 20, 2025.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101233",
  "website_law_id": 101233,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:686bb9878291466425e2f3ac98fd857284f95fe75ae256eccde0c89362c87b93",
  "schema_version": "1.0.0"
}