{
  "urn": "urn:us-la:rs:47:1544",
  "title_number": "47",
  "section_number": "1544",
  "citation": "R.S. 47:1544",
  "heading": "Power to conduct hearings",
  "text": "The collector or any of his authorized assistants, may conduct hearings, administer oaths to, and examine under oath, any taxpayer, and the directors, officers, agents, and employees of any taxpayer, and any other witnesses, relative to the business of such taxpayer in respect to any matter incident to the administration 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": "II",
      "name": "INVESTIGATIONS AND HEARINGS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part II",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101252",
  "website_law_id": 101252,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
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}