{
  "urn": "urn:us-la:rs:47:1681",
  "title_number": "47",
  "section_number": "1681",
  "citation": "R.S. 47:1681",
  "heading": "Necessity for compliance with requirements",
  "text": "The secretary of the Department of Revenue shall make refunds of gasoline taxes on gasoline used for operating or propelling aircraft or used for operating or propelling any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery, including any stationary motor, used in the actual tilling of the soil and production of crops, only when the requirements of this Part have been fully complied with.",
  "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": "VIII",
      "name": "REFUNDS OF GASOLINE TAXES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part VIII",
  "acts_citations": [
    {
      "act_year": 1950,
      "act_number": 371,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1975,
      "act_number": 384,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1982,
      "act_number": 820,
      "section": 1,
      "effective_date": "1983-01-01",
      "effective_date_raw": "Jan. 1, 1983",
      "role": "amendment"
    },
    {
      "act_year": 1982,
      "act_number": 873,
      "section": 1,
      "effective_date": "1983-01-01",
      "effective_date_raw": "Jan. 1, 1983",
      "role": "amendment"
    },
    {
      "act_year": 1997,
      "act_number": 658,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1950, No. 371, §1. Amended by Acts 1975, No. 384, §1; Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1997, No. 658, §2.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101320",
  "website_law_id": 101320,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:29a7e4b599b08630a42113dbbf1ff3904951785df5d1663436c80cb57fa3efac",
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}