{
  "urn": "urn:us-la:rs:47:1673",
  "title_number": "47",
  "section_number": "1673",
  "citation": "R.S. 47:1673",
  "heading": "Application of provisions of this Chapter",
  "text": "The provisions of this Chapter shall be applicable in the assessment, collection, administration, and enforcement of all taxes, licenses, fees, penalties, and interest due the state of Louisiana under any Title of the Louisiana Revised Statutes of 1950, that have been delegated to the Department of Revenue, and the remedies and procedures prescribed herein shall be in addition to and supplementary to any special remedies and procedures prescribed in any other Title of the Louisiana Revised Statutes of 1950.",
  "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": "VI",
      "name": "CRIMINAL PENALTIES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part VI",
  "acts_citations": [
    {
      "act_year": 1980,
      "act_number": 141,
      "section": 1,
      "effective_date": "1980-07-01",
      "effective_date_raw": "July 1, 1980",
      "role": "enactment"
    },
    {
      "act_year": 1984,
      "act_number": 387,
      "section": 1,
      "effective_date": "1984-07-06",
      "effective_date_raw": "July 6, 1984",
      "role": "amendment"
    },
    {
      "act_year": 1997,
      "act_number": 658,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2010,
      "act_number": 175,
      "section": 5,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1980, No. 141, §1, eff. July 1, 1980; Acts 1984, No. 387, §1, eff. July 6, 1984; Acts 1997, No. 658, §2; Acts 2010, No. 175, §5.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101318",
  "website_law_id": 101318,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:a75e6d3f56dd96397ba9b8b4721f8057e395031d617089ea871c964d8c426926",
  "schema_version": "1.0.0"
}