{
  "urn": "urn:us-la:rs:47:1579",
  "title_number": "47",
  "section_number": "1579",
  "citation": "R.S. 47:1579",
  "heading": "Prescription of taxes, interest, and penalties",
  "text": "There shall be no prescription running against any state tax, license, excise, interest, penalty or other charge levied under this Sub-title, except that ordained in the Constitution of Louisiana.",
  "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": "III",
      "name": "ASSESSMENT AND COLLECTION PROCEDURES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part III",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101282",
  "website_law_id": 101282,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:5f885b9c5a502503052678a32d9a3edf7c9155a031016ac88c8e2ca6a171d380",
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}